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Deductions & credits
No, if this training is for him to meet the minimum requirements for a new trade or profession as a licensed pipe fitter, it doesn't qualify for a deduction.
The IRS says, "To be deductible, your expenses must be for education that (1) maintains or improves your job skills or (2) that your employer or a law requires to keep your salary, status, or job. However, even if the education meets either of these tests, the education can't be part of a program that will qualify you for a new trade or business or that you need to meet the minimal educational requirements of your trade or business."
https://www.irs.gov/taxtopics/tc513
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‎June 6, 2019
12:47 AM