Summary: H.R.4794 — 115th Congress (2017-2018)All Information (Except Text)

There is one summary for H.R.4794. Bill summaries are authored by CRS.

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Introduced in House (01/16/2018)

Investing for Tomorrow Act

This bill amends the Internal Revenue Code to allow an unborn child to be treated as a designated beneficiary or an individual for the purposes of qualified tuition programs (known as 529 plans). The bill defines an "unborn child" as a member of the species homo sapiens, at any stage of development, who is carried in the womb.