The Professional Certification Coalition has published an FAQ detailing the expanded uses of 529 education savings plans for professional credentials. The change allows workers and families to pay for credentialing costs—such as exam fees and related expenses—using 529 funds for the first time. The Irrigation Association is a PCC member.
For irrigation professionals, the expansion means IA certification costs may be eligible under the new rules, subject to the definitions and requirements in the statute and applicable plan guidelines. The FAQ addresses eligibility, documentation and coordination with existing 529 plan procedures.
Legislative path and related provisions
The 529 expansion is part of a reconciliation tax package that began in the House as the “One Big Beautiful Bill Act,” was amended by the Senate, and received final House approval on July 3, 2025 (218–214) before being signed on July 4, 2025. The legislation also includes provisions with implications for the irrigation sector: restoration of R&D expensing, permanent 100% bonus depreciation and expanded Section 179 expensing for equipment, reinstatement of an EBITDA‑based interest deductibility limit, and permanent extension of the 199A deduction for pass‑throughs. Agriculture‑related program funding, including EQIP and several farm safety net programs, is also included.
Implementation note: Plan‑level administration and federal guidance may influence timing and documentation. Participants should verify procedures with their plan administrators.
