(iii) Recognized postsecondary credential For purposes of this subparagraph, the term recognized postsecondary credential means— (I) a recognized postsecondary credential, as such term is defined in section 3(52) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3102 ) (but an industry-recognized credential shall be for a program for which a provider is eligible under section 122 of that Act ( 29 U.S.C. 3152 )), including a credential from a certificate or certification program that is accredited by the National Commission for Certifying Agencies or the American National Standards Institute, or (II) any other postsecondary credential recognized for purposes of this subparagraph under regulations or guidance provided by the Secretary, in consultation with the Secretary of Labor. . (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.