; and (C) has a valid, unique, Federal Government issued identification number recognized by the Internal Revenue Service. (2) Certification of account holders (A) Automatic certification for certain individuals born after December 31, 2018 On any date after December 31, 2018, on which an eligible individual is issued a social security account number under section 203(c)(2) of the Social Security Act, the Commissioner of Social Security shall certify to the Executive Director and the Secretary of the Treasury the name of, and social security number issued to, such eligible individual. (B) Other individuals In the case of an eligible individual who is not certified under subparagraph (A), such individual may request the establishment an AO account under this subparagraph by application to the Executive Director, and the Executive Director shall certify such individual under this subparagraph. (c) Restrictions on distributions (1) Age-related restrictions (A) In general Except as otherwise provided in this paragraph, no amount may be distributed from an AO account before the date on which the account holder attains the age of 18. (B) Higher education expenses Subparagraph (A) shall not apply to amounts paid for qualified tuition and related expenses (as defined in section 25A(f)(1) of the Internal Revenue Code of 1986) of the account holder if the account holder is an eligible student (as defined in section 25A(b)(3) of such Code) with respect to such expenses. (C) Authority to provide higher age limit for certain distributions The Secretary, in consultation with the American Opportunity Fund Advisory Board, may by regulations provide for a higher age limitation with respects to distributions relating to certain categories of qualified expenses if the Secretary determines that such higher age limitation is appropriate. (2) Use-related restrictions (A) In general No amount may be distributed from an AO account unless the account holder establishes, under rules established by the Executive Director in consultation