Code · BILL · 117th Congress · H.R. 835 (Introduced in House) — To establish American opportunity accounts, and for other purposes. · Sec. 1

Sec. 1. Short title; table of contents

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This Act may be cited as the . American Opportunity Accounts Act The table of contents for this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Definitions. Sec. 3. American Opportunity Fund. Sec. 4. AO accounts. Sec. 5. Assignment, alienation, and treatment of deceased individuals. Sec. 6. Rules governing AO accounts relating to investment, accounting, and reporting. Sec. 7. American Opportunity Fund Board. Sec. 8. Fiduciary responsibilities. Sec. 9. Accounts disregarded in determining eligibility for Federal benefits. Sec. 10. Reports. Sec. 11. Programs for promoting financial capability. Sec. 12. Tax treatment.