I 118th CONGRESS 1st Session H. R. 1477 IN THE HOUSE OF REPRESENTATIVES March 8, 2023 Mr. Wittman (for himself and Ms. Spanberger ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to permit certain expenses associated with obtaining or maintaining recognized postsecondary credentials to be treated as qualified higher education expenses for purposes of 529 accounts.