,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #dgid  ,,in ,,the ,,house ,,of  
,,representatives  ,january #af1        
#bjah,mrs4 ,noem introduced the         
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to permit unborn        
children to be account beneficiaries of 
section #ebi education savings accounts4
  #a4 ,short title ,this ,act may be    
cited as the ,investing for ,tomorrow   
,act4  #b4 ,unborn children permitted to
 be account beneficiaries of section    
#ebi education savings accounts  7a7 ,in
 general ,section #ebi7;e7 of the       
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#f7          
,treatment of unborn children  7,a7 ,in 
general ,nothing shall prevent an unborn
 child from being treated as a          
designated beneficiary or an individual 
under this section4  7,b7 ,unborn child 
,for purposes of this paragraph-- 7i7   

,in general ,the term unborn child means
 a child in utero4  7ii7 ,child in utero
 ,the term child in utero means a member
 of the species homo sapiens1 at any    
stage of development1 who is carried in 
the womb4  4  7b7 ,effective date ,the  
amendment made by this section shall    
apply to contributions made after the   
date of the enactment of this ,act4