I 115th CONGRESS 2d Session H. R. 4794 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.

1. Short title This Act may be cited as the Investing for Tomorrow Act . 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.