,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #dgid  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #af1          
#bjah,mrs4 ,noem introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to p]mit 
unborn *ildr5 to be acc\nt b5efici>ies (
 section #ebi education sav+s acc\nts4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,inve/+ = ,tomorr[ ,act4  #b4 ,unborn 
*ildr5 p]mitt$ to be acc\nt b5efici>ies 
( section #ebi education sav+s acc\nts  
7a7 ,9 g5]al ,section #ebi7;e7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#f7 ,treatm5t ( unborn *ildr5  7,a7 ,9 
g5]al ,no?+ %all prev5t an unborn *ild f
 be+ treat$ z a designat$ b5efici>y or  
an individual "u ?is section4  7,b7     
,unborn *ild ,= purposes ( ?is          
p>agraph-- 7i7 ,9 g5]al ,! t]m unborn   
*ild means a *ild 9 ut]o4  7ii7 ,*ild 9 
ut]o ,! t]m *ild 9 ut]o means a memb] ( 
! species homo sapi5s1 at any /age (    

developm5t1 :o is c>ri$ 9 ! womb4  4    
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to contributions 
made aft] ! date ( ! enactm5t ( ?is     
,act4