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119-hr-10490Committee
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To amend the Internal Revenue Code of 1986 to direct the Secretary of the Treasury to develop model guidance for States to assist with the establishment of certain tax-favored accounts for children.

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Summary

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Based on the bill's title, this legislation would direct the Treasury Secretary to develop model guidance to help states establish tax-favored savings accounts for children. The bill does not appear to create a federal program directly, but rather provides states with a template or framework they could use to set up their own accounts. Without access to the full text, the specific mechanics, tax benefits, and eligibility requirements cannot be determined.

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