; and (ii) by striking Coverdell education savings accounts in the heading of subsection (c)(5) and inserting Coverdell lifelong learning accounts . (I) Section 6693(a)(2)(F) of such Code is amended by striking Coverdell education savings accounts and inserting Coverdell lifelong learning accounts . (J) The table of sections for part VIII of subchapter F of chapter 1 of such Code is amended by striking Coverdell education savings accounts and inserting Coverdell lifelong learning accounts . (3) Treatment of existing accounts For purposes of section 530(b)(1) of the Internal Revenue Code of 1986, any account established before January 1, 2018, and designated as a Coverdell education savings account shall be deemed to have been designated as a Coverdell lifelong learning account. (b) Expanded use of accounts (1) Eligible expenses (A) In general Section 530(b)(2)(A) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (i), by striking the period at the end of clause (ii) and inserting , and , and by adding at the end the following new clause: (iii) qualified educational or skill development expenses (as defined in paragraph (5)). . (B) Qualified educational or skill development expenses Section 530(b) of such Code is amended by adding at the end the following new paragraph: (5) Qualified educational or skill development expenses The term qualified educational or skill development expenses means— (A) expenses paid or incurred— (i) after the beneficiary attains age 16, and (ii) for participation or enrollment of the beneficiary in services or activities that are— (I) training services described in section 134(c)(3)(D) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3174(c)(3)(D) ) that are offered by a provider included on the list of eligible providers of training services described in section 122 of such Act ( 29 U.S.C. 3152 ), (II) career and technical education activities defined in section 3 of the Carl D. Perkins Career and Technical Education Act of 2006 ( 20 U.S.C.