; and (3) such other information as the Secretary deems relevant. 110. Programs for promoting financial capability The Secretary of the Treasury, in coordination with the Financial Literacy and Education Commission, shall develop programs to promote the financial capability of account holders of AO accounts. 111. Tax treatment (a) Contributions and distributions Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139G the following new section: 139H. Contributions to and distributions from AO accounts Gross income shall not include— (1) any contribution credited to the AO account of the taxpayer under section 103(a)(3) of the American Opportunity Accounts Act , and (2) any distribution from such an AO account. . (b) Tax treatment of earnings and distributions Subchapter F of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: IX American Opportunity Fund and AO accounts Sec. 530A. American Opportunity Fund and AO accounts. 530A. American Opportunity Fund and AO accounts (a) General rule The American Opportunity Fund and AO accounts shall be exempt from taxation under this subtitle. Notwithstanding the preceding sentence, a AO account shall be subject to the taxes imposed by section 511 (relating to imposition of tax on unrelated business income of charitable organizations). (b) Definitions For purposes of this section, the terms American Opportunity Fund and AO account have the meanings given such terms under title I of the American Opportunity Accounts Act . . (c) Conforming amendments (1) The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item related to section 139G the following new item: Sec. 139H. Contributions to and distributions from AO accounts. . (2) The table of parts for subchapter F of chapter 1 of such Code is amended by adding at the end the following new item: Part IX—American Opportunity Fund and AO