Course costs, test fees and continuing education all count
What the document says“fees for testing if such testing is required to obtain or maintain a recognized postsecondary credential, and”
The section adds a new subsection (f) to section 529 of the Internal Revenue Code of 1986 defining qualified postsecondary credentialing expenses as tuition, fees, books, supplies and equipment required for the beneficiary's enrollment or attendance in a recognized postsecondary credential program, or any other expense that would be covered under subsection (e)(3)(A) if incurred at an eligible educational institution; fees for testing required to get or keep a recognized postsecondary credential; and fees for continuing education required to keep one.
What the document actually says“fees for testing if such testing is required to obtain or maintain a recognized postsecondary credential, and”
Test fees count if the test is needed for the credential. That covers getting one and keeping one.
Course costs and gear count too. So does training needed to keep a credential. The list sits in one new part of the tax code.
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