postsecondary credential if such program is included on a list prepared under section 122(d) of the Workforce Innovation and Opportunity Act or meets the training or educational prerequisites to qualify an individual to take an examination developed or administered by an organization widely recognized as providing reputable credentials in the occupation, where such examination is required to obtain or maintain a recognized postsecondary credential. . (b) Effective date The amendment made by this section shall apply to expenses paid or incurred in taxable years beginning after the date of the enactment of this Act.