Revenue Code of 1986 is amended by striking or (21) and inserting (21), or (23) . (c) Data sharing The Secretary of the Treasury shall enter into an agreement with the Commissioner of Social Security, the Secretary of State, and the Director of the United States Citizenship and Immigration Services to share data regarding births and naturalizations of children under the age of 18 solely for purposes of— (1) establishing accounts under the Federal 401Kids Account Program, and (2) making deposits pursuant to paragraphs (4) and (5) of section 3. (d) Use of social security numbers Section 205(c)(2)(C) of the Social Security Act ( 42 U.S.C. 405(c)(2)(C) ) is amended by adding at the end the following new clause: (xiv) The Secretary of the Treasury, for purposes of the Federal 401Kids Account Program established under section 3(a) of the 401Kids Savings Account Act of 2024 , and any State that elects to establish a 401Kids Account Program pursuant to section 529(f) of the Internal Revenue Code of 1986, are authorized to collect and use the names and social security account numbers of individuals as required to establish and maintain such accounts. . 6. Treasury audit of State programs The Secretary of the Treasury is authorized— (1) to conduct audits of 401Kids Account Programs established pursuant to section 529(f) of the Internal Revenue Code of 1986 by States, and to assume management of any such program as part of the Federal 401Kids Account Program under section 3 in the event that such a program does not meet the requirements of such section 529(f), and (2) to require informational reports from States maintaining such a 401Kids Account Program. 7. State For purposes of this Act, the term State includes the District of Columbia, any possession of the United States, and any Indian tribe (as defined in section 45A(c)(6) of the Internal Revenue Code of 1986). 8. Appropriation There is hereby appropriated to the Secretary of the Treasury, to remain available until spent without fiscal year limitation— (1)