# 119-s-3217: Skills Investment Act of 2025

119-s-3217, Skills Investment Act of 2025, is a 119th Congress bill sponsored by Sen. Klobuchar, Amy [D-MN] (D-MN); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-3217
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3217
- Congress: 119
- Title: Skills Investment Act of 2025
- Status: introduced
- Introduced: 2025-11-19
- Sponsor: Sen. Klobuchar, Amy [D-MN] (D-MN)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Creates Coverdell Lifelong Learning Accounts that would expand who can save and what counts as an education expense, and add new tax incentives for employers and beneficiaries.** These accounts would let people use education savings for a wider set of job training and skill-building costs and change contribution, age, and tax rules to encourage lifelong learning. - Families and learners: The bill would widen eligible expenses to include workforce training under WIOA, career and technical education, adult basic education, youth workforce activities, testing, transportation, and computers, software, internet access, and related services when used for the listed programs. - Account rules and beneficiaries: It would raise the age limit for contributions to age 70 and cap account balances above $10,000 once the designated beneficiary turns 30. It would also create a new deduction for beneficiaries who are adults and increase the penalty on distributions not used for deductible purposes. - Employers and tax incentives: Employers would get a new credit equal to 25 percent of nonelective contributions to these accounts. The bill would also set a new contribution amount rule for beneficiaries over age 30 and add aggregation and employee-definition rules for the credit.

## Cosponsors (1)

- Sen. McCormick, David [R-PA] (R-PA), 2025-11-19T00:00:00.000Z

## Provisions PRIA read

- Employer credit for employee training: benefit, high. If enacted, employers could claim a nonrefundable tax credit equal to 25% of nonelective contributions they make to employees' Coverdell lifelong learning accounts. The credit would exclude certain owners and related persons, follow employer aggregation rules, and apply for tax years beginning afte…
- Tax-free withdrawals for job training: benefit, medium. If enacted, you would be able to take tax-free withdrawals from a Coverdell lifelong learning account for many job-training and skill-development expenses paid after the beneficiary turns 16. Eligible costs would include WIOA training, Perkins career and technical education, certain adult literacy…
- Adult beneficiary deduction and penalty: mixed, high. If enacted, a designated beneficiary age 18 or older could deduct contributions made for their Coverdell lifelong learning account for the taxable year. Rollovers would not be deductible. The bill would also create ordering rules so some later withdrawals tied to deducted contributions are taxed, a…
- New account name, age, and caps: mixed, medium. If enacted, Coverdell education savings accounts would be renamed Coverdell lifelong learning accounts starting January 1, 2026, and accounts opened before that date would be treated as renamed. Contributions could be made for beneficiaries up to age 70. But for beneficiaries over age 30, account b…

## Related bills

- 119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026
- 119-s-1541: SHIPS for America Act of 2025
- 119-s-5071: Children's Safe Welcome Act of 2026
- 119-s-2838: Protecting Our Democracy Act
- 119-s-1748: Kids Online Safety Act
- 119-s-836: Children and Teens’ Online Privacy Protection Act

## Sources
- [119-s-3217 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3217)

## Related
- [119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3923)
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [119-s-5071: Children's Safe Welcome Act of 2026](https://policyrisk.com/legislation/119-s-5071)
- [119-s-2838: Protecting Our Democracy Act](https://policyrisk.com/legislation/119-s-2838)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-836: Children and Teens’ Online Privacy Protection Act](https://policyrisk.com/legislation/119-s-836)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3217 (as of 2026-04-21).