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💰 OBBBA 2025 — Expanded 529 Qualified Expenses: Effective July 1, 2026 529 plans now cover: CDL and vocational training programs, CPA and bar exam fees, professional license renewal fees, continuing professional education (CPE/CE), registered apprenticeship programs, and K-12 tuition up to $20,000/yr (doubled from $10k). Use a 529 for more of your career education spending.

#103 · AL · 110 · Student Finance & Debt

529 Lifelong Learning Maximizer

Identify which of your education expenses qualify for tax-free 529 withdrawal under OBBBA 2025 — including new trade, professional exam, and CPE categories — and model contributions to maximize your tax advantage.

⚖ Legal & Tax Notice Qualified 529 expense categories per OBBBA 2025 (Pub. L. 119-XXX), effective July 1, 2026. State 529 plans may have additional restrictions; confirm with your plan provider. 529 earnings are tax-free federally when withdrawn for qualified expenses. State tax deductions for contributions vary by state. This tool does not constitute tax or financial advice — consult a CPA or financial advisor for your situation.
Select Your Planned Education Expenses
Expense Pre-OBBBA OBBBA Amount ($)
Tax Profile (for savings estimate)
Marginal rate on investment income / non-qualified withdrawals
Your state's ordinary income tax rate
New Under OBBBA 2025

The following are newly qualified starting July 1, 2026: CDL & commercial vocational programs · HVAC, welding, electrician, plumbing training · CPA exam fees · Bar exam fees · NCLEX and professional licensing exams · State/professional license renewal fees · CPE/CE credits · Registered apprenticeship programs · K-12 tuition up to $20,000/yr (was $10k)

Eligibility & Tax Advantage Detail
Expense Pre-OBBBA OBBBA 2025 Amount Tax Savings
How to Use Your 529
Contribution Inputs
Total amount you need for your planned qualified expenses
2026 annual gift tax exclusion limit: $18,000/donor/beneficiary. 5-yr superfunding: $90,000 lump sum.
Many states allow deduction of 529 contributions. Enter 0 if your state has no income tax or no deduction.
About 529 Tax Advantages

529 plans offer two tax advantages: (1) Federal tax-free growth — earnings are not taxed when withdrawn for qualified expenses, and (2) State tax deduction on contributions (in states that offer it). OBBBA 2025 significantly expands what counts as "qualified" — making 529s useful for career-long professional development, not just traditional college.

Key rules: No income limits to contribute. No annual contribution limit (gift tax limits apply). Most states: deduct contributions up to $10k–$20k/yr. Non-qualified withdrawals incur income tax + 10% penalty on the earnings portion.

Unused 529 funds: Can be rolled to a Roth IRA (up to $35k lifetime, ≥15 yr account age, per SECURE 2.0). Can be transferred to another family member. Or held for future qualified spending.

Year-by-Year Projection
Contribution Detail
Year Contributed Growth Balance State Deduction Savings
529 Strategy Summary
Policy Mandate Inbound — Load from AL-97 / AL-05

Paste a Policy Mandate from another Apex Logics tool to pre-fill goal and funding inputs.