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House Bill 4794
115th Congress(2017-2018)
Investing for Tomorrow Act
Introduced
Introduced
Introduced in House on Jan 16, 2018
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Introduced in House 
Jan 16, 2018
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Introduced in House(Jan 16, 2018)
Jan 16, 2018
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 4794 (Introduced-in-House)


115th CONGRESS
2d Session
H. R. 4794


To amend the Internal Revenue Code of 1986 to permit unborn children to be account beneficiaries of section 529 education savings accounts.

IN THE HOUSE OF REPRESENTATIVES

January 16, 2018

Mrs. Noem introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to permit unborn children to be account beneficiaries of section 529 education savings accounts.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Investing for Tomorrow Act”.

SEC. 2. Unborn children permitted to be account beneficiaries of section 529 education savings accounts.

(a) In general.—Section 529(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

“(6) TREATMENT OF UNBORN CHILDREN.—

“(A) IN GENERAL.—Nothing shall prevent an unborn child from being treated as a designated beneficiary or an individual under this section.

“(B) UNBORN CHILD.—For purposes of this paragraph—

“(i) IN GENERAL.—The term ‘unborn child’ means a child in utero.

“(ii) CHILD IN UTERO.—The term ‘child in utero’ means a member of the species homo sapiens, at any stage of development, who is carried in the womb.”.

(b) Effective date.—The amendment made by this section shall apply to contributions made after the date of the enactment of this Act.