datamatters24/research-document-archive huggingface dataset:
II 
109TH CONGRESS 
1ST SESSION H. R. 1287 
IN THE SENATE OF THE UNITED STATES 
DECEMBER 19, 2005 
Received 
AN ACT 
To designate the facility of the United States Postal Service 
located at 312 East North Avenue in Flora, Illinois, 
as the ‘‘Robert T. Ferguson Post Office Building’’. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
VerDate Aug 31 2005 
23:44 Nov 17, 2006
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H1287.RDS
H1287
hmoore on PROD1PC68 with HMBILLS
HR 1287 RDS 
SECTION 1. ROBERT T. FERGUSON POST OFFICE BUILDING. 
(a) DESIGNATION.—The facility of the United States 
Postal Service located at 312 East North Avenue in Flora, 
Illinois, shall be known and designated as the ‘‘Robert T. 
Ferguson Post Office Building’’. 
(b) REFERENCES.—Any reference in a law, map, reg-
ulation, document, paper, or other record of the United 
States to the facility referred to in subsection (a) shall 
be deemed to be a reference to the ‘‘Robert T. Ferguson 
Post Office Building’’. 
Passed the House of Representatives December 19 
(legislative day, December 18), 2005. 
Attest: 
KAREN L. HAAS, 
Clerk. 
VerDate Aug 31 2005 
23:44 Nov 17, 2006
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H1287.RDS
H1287
hmoore on PROD1PC68 with HMBILLS
119 
HR 2123 PCS 
‘‘(7) Nothing in this subsection shall be construed to 
authorize the development of a nationwide database of 
personally identifiable information on individuals involved 
in studies or other collections of data under this sub-
section. 
‘‘(k) For purposes of this section, the term ‘eligible 
entities’ means an institution of higher education or other 
entity with expertise in delivering training in early child-
hood development, family support, and other assistance 
designed to improve the delivery of Head Start services.’’. 
SEC. 19. STAFF QUALIFICATIONS AND DEVELOPMENT. 
(a) CLASSROOM TEACHERS.—Section 648A(a)(2) of 
the Head Start Act (42 U.S.C. 9843a(a)(2)) is amended 
to read as follows: 
‘‘(2) DEGREE REQUIREMENTS.— 
‘‘(A) IN
GENERAL.—The Secretary shall 
ensure that not later than September 30, 2011, 
at least 50 percent of all Head Start teachers 
nationwide in center-based programs have— 
‘‘(i) a baccalaureate or advanced de-
gree in early childhood education; or 
‘‘(ii) a baccalaureate or advanced de-
gree in a field related to early childhood 
education, with experience in teaching pre-
school children.
H. Res. 249
In the House of Representatives, U.S.,
September 29, 1997.
Resolved, That the following named Members be, and are
hereby, elected to the following standing committee of the
House of Representatives:
COMMITTEE
ON STANDARDS
OF OFFICIAL CONDUCT:
Mr. Smith of Texas, Mr. Hefley, Mr. Goodlatte, and Mr.
Knollenberg.
Attest:
Clerk.
I 
109TH CONGRESS 
1ST SESSION H. R. 1766 
To amend the Internal Revenue Code of 1986 to simplify the determination 
and deduction of interest on qualified education loans. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 21, 2005 
Mr. ENGLISH of Pennsylvania introduced the following bill; which was referred 
to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to simplify 
the determination and deduction of interest on qualified 
education loans. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. TREATMENT OF ORIGINATION FEES AND CAP-
ITALIZED INTEREST CHARGES FOR QUALI-
FIED EDUCATION LOANS. 
(a) IN GENERAL.—Subsection (e) of section 221 of 
the Internal Revenue Code of 1986 (relating to special 
rules) is amended by adding at the end the following: 
‘‘(4) LOAN ORIGINATION FEES.—For purposes 
of this section—
‘‘(A) TREATMENT
AS
INTEREST.—Loan 
origination fees, other than fees for services or 
property— 
‘‘(i) shall be treated as interest, and 
‘‘(ii) shall accrue at the time the loan 
origination fees are deducted from the loan 
proceeds or otherwise are charged to or 
paid by the borrower. 
‘‘(B) FEES
UNDER
CERTAIN
FEDERAL 
PROGRAMS.—Loan origination fees required 
under the Federal Family Education Loan Pro-
gram and Federal Direct Loan Program under 
title IV of the Higher Education Act of 1965 
shall be treated as interest for purposes of sub-
paragraph (A). 
‘‘(5) ACCRUAL OF INTEREST.—For purposes of 
this section, interest on a qualified education loan 
(other than loan origination fees) shall accrue in ac-
cordance with the stated terms of the loan. 
‘‘(6) ALLOCATION
OF
PAYMENTS.—For pur-
poses of this section, a payment (other than pay-
ments of collection costs, late fees, and penalties, if 
any) is treated— 
‘‘(A) first as a payment of interest to the 
extent of the interest that has accrued and re-
mains unpaid as of the date the payment is 
due, 
‘‘(B) second as a payment of any loan 
origination fees or capitalized interest, until 
such amounts have been reduced to zero, and 
‘‘(C) third as a payment of principal.’’. 
(b) CONFORMING AMENDMENT.—Section 6050S(e) 
of such Code is amended by adding at the end the fol-
lowing new sentence: ‘‘The term ‘interest’ has the same 
meaning as when used in section 221.’’. 
(c) EFFECTIVE DATE.— 
(1) IN
GENERAL.—The amendment made by 
this section shall apply to taxable years ending on or 
after December 31, 2005. 
(2) SPECIAL
RULE
FOR
INTEREST
REPORT-
ING.—The reporting under section 6050S of the In-
ternal Revenue Code of 1986 with respect to capital-
ized interest and origination fees in accordance with 
the amendments made by this section shall not be 
required for loans made prior to September 1, 2004. 
Æ
120 
HR 2123 PCS 
‘‘(B) PROGRESS.—Each Head Start agen-
cy shall provide to the Secretary a report indi-
cating the number and percentage of classroom 
instructors with child development associate 
credentials and associate, baccalaureate, or ad-
vanced degrees. The Secretary shall compile all 
program reports and make them available to 
the Committee on Education and the Workforce 
of the United States House of Representatives 
and the Committee on Health, Education, 
Labor, and Pensions of the United States Sen-
ate. 
‘‘(C) REQUIREMENT
FOR
NEW
HEAD 
START TEACHERS.—Within 3 years after the ef-
fective date of this subparagraph, the Secretary 
shall require that all Head Start teachers na-
tionwide in center-based programs hired fol-
lowing the effective date of this subparagraph— 
‘‘(i) have an associate, baccalaureate, 
or advanced degree in early childhood edu-
cation or a related field; or 
‘‘(ii) be currently enrolled in a pro-
gram of study leading to an associate de-
gree in early childhood education and
H. Res. 250
In the House of Representatives, U.S.,
September 29, 1997.
Resolved, That the following named Members be, and are
hereby, elected to the following standing committee of the
House of Representatives:
COMMITTEE
ON STANDARDS
OF OFFICIAL CONDUCT:
Mr. Sabo, Mr. Pastor, Mr. Fattah, and Ms. Lofgren.
Attest:
Clerk.
I 
109TH CONGRESS 
1ST SESSION H. R. 1767 
To encourage savings, promote financial literacy, and expand opportunities 
for young adults by establishing KIDS Accounts. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 21, 2005 
Mr. FORD (for himself, Mr. KENNEDY of Rhode Island, and Mr. ENGLISH of 
Pennsylvania) introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To encourage savings, promote financial literacy, and expand 
opportunities for young adults by establishing KIDS Ac-
counts. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘America Saving for 
Personal Investment, Retirement, and Education Act of 
2005’’ or the ‘‘ASPIRE Act of 2005’’. 
SEC. 2. KIDS ACCOUNT FUND. 
(a) ESTABLISHMENT.—There is established in the 
Treasury of the United States a KIDS Account Fund.
(b) AMOUNTS HELD BY FUND.—The KIDS Account 
Fund consists of the sum of all amounts paid into the 
Fund under subsections (d) and (e), increased by the total 
net earnings from investments of sums held in the Fund 
or reduced by the total net losses from investments of 
sums held in the Fund, and reduced by the total amount 
of payments made from the Fund (including payments for 
administrative expenses). 
(c) USE OF FUND.— 
(1) IN GENERAL.—The sums in the KIDS Ac-
count Fund are appropriated and shall remain avail-
able without fiscal year limitation— 
(A) to invest under section 5, 
(B) to make distributions under section 6, 
(C) to pay the administrative expenses of 
carrying out this Act, and 
(D) to purchase insurance as provided in 
section 9(c)(2). 
(2) EXCLUSIVE PURPOSES.—The sums in the 
KIDS Account Fund shall not be appropriated for 
any purpose other than the purposes specified in this 
section and may not be used for any other purpose. 
(d) GOVERNMENT CONTRIBUTIONS.—
I 
110TH CONGRESS 
1ST SESSION H. R. 3717 
To amend the Internal Revenue Code of 1986 to provide a tax credit to 
employers for the costs of implementing wellness programs, and for 
other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 2, 2007 
Mr. UDALL of New Mexico (for himself and Mrs. BONO) introduced the 
following bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a tax credit to employers for the costs of implementing 
wellness programs, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Healthy Workforce Act 
of 2007’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
VerDate Aug 31 2005 
05:05 Oct 03, 2007
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3717.IH
H3717
hmoore on PRODPC68 with HMBILLS
I 
109TH CONGRESS 
1ST SESSION H. R. 1292
To make technical corrections to the Veterans Benefits Improvement Act 
of 2004. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 15, 2005
Mr. BUYER (for himself and Mr. EVANS) introduced the following bill; which 
was referred to the Committee on Veterans’ Affairs 
A BILL 
To make technical corrections to the Veterans Benefits 
Improvement Act of 2004.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. TECHNICAL CORRECTIONS TO VETERANS BEN-
EFITS IMPROVEMENT ACT OF 2004. 
Section 2101 of title 38, United States Code, as 
amended by section 401 of the Veterans Benefits Improve-
ment Act of 2004 (Public Law 108–454; 118 Stat. 3614), 
is amended—
(1) by redesignating subsection (c) as sub-
section (d);
(2) by inserting after subsection (b) a new sub-
section (c) consisting of the text of subsection (c) of 
such section 2101 as in effect immediately before 
the enactment of such Act, modified—
(A) in paragraph (1)—
(i) in the first sentence, by striking 
‘‘paragraph (1), (2), or (3)’’ and inserting 
‘‘subparagraph (A), (B), (C), or (D) of 
paragraph (2)’’; and 
(ii) in the second sentence, by striking 
‘‘the second sentence’’ and inserting ‘‘para-
graph (3)’’; and 
(B) in paragraph (2)—
(i) in the first sentence, by striking 
‘‘paragraph (1)’’ and inserting ‘‘paragraph 
(2)’’; and 
(ii) in the second sentence, by striking 
‘‘paragraph (2)’’ and inserting ‘‘paragraph 
(3)’’; and 
(3) in subsection (a)(3), by striking ‘‘subsection 
(c)’’ in the matter preceding subparagraph (A) and 
inserting ‘‘subsection (d)’’. 
SEC. 2. EFFECTIVE DATE. 
The amendments made by section 1 shall take effect 
as of December 10, 2004, as if enacted immediately after
the enactment of the Veterans Benefits Improvement Act 
of 2004 on that date.
Æ
(1) IN GENERAL.—The Secretary of the Treas-
ury shall make transfers from the general fund of 
the Treasury to the KIDS Account Fund as follows: 
(A) AUTOMATIC
CONTRIBUTIONS.—Upon 
receipt of each certification under section 3(b), 
the Secretary of the Treasury shall transfer 
$500. 
(B) SUPPLEMENTAL
CONTRIBUTIONS.— 
Upon receipt of each certification under section 
4(a), the Secretary of the Treasury shall trans-
fer the supplemental amount. 
(C) MATCHING
CONTRIBUTIONS.—Upon 
receipt of each certification under section 4(b), 
the Secretary of the Treasury shall transfer the 
matching amount. 
(2) ADJUSTMENT FOR INFLATION.— 
(A) IN GENERAL.—For each fifth calendar 
year beginning after 2006, the $500 amount in 
paragraph (1)(A) shall be increased by such 
dollar amount multiplied by the cost-of-living 
adjustment determined under section 1(f)(3) of 
the Internal Revenue Code of 1986 determined 
by substituting ‘‘calendar year 2005’’ for ‘‘cal-
endar year 1992’’ in subparagraph (B) thereof.
H. Res. 253
In the House of Representatives, U.S.,
September 30, 1997.
Resolved, That upon the adoption of this resolution it
shall be in order without intervention of any point of order
to consider in the House the resolution (H. Res. 244) de-
manding that the Office of the United States Attorney for
the Central District of California file criminal charges against
Hermandad Mexicana Nacional for failure to comply with a
valid subpoena under the Federal Contested Elections Act.
The resolution shall be considered as read for amendment.
The previous question shall be considered as ordered on the
resolution and the preamble to final adoption without inter-
vening motion except: (1) one hour of debate equally divided
and controlled by the chairman and ranking minority member
of the Committee on House Oversight; and (2) one motion to
recommit which may not contain instructions and on which
the previous question shall be considered as ordered.
SEC. 2. Notwithstanding any other provision of this res-
olution, the amendment specified in section 3 of this resolu-
tion shall be considered as adopted.
(B) ROUNDING.—If any amount adjusted 
under subparagraph (A) is not a multiple of 
$50, such amount shall be rounded to the next 
lowest multiple of $50. 
(e) PRIVATE CONTRIBUTIONS.—The Executive Di-
rector shall pay into the KIDS Account Fund such 
amounts as are contributed under section 3(f). 
SEC. 3. KIDS ACCOUNTS. 
(a) ESTABLISHMENT.—The Executive Director shall 
establish in the KIDS Account Fund a Kids Investment 
and Development Savings Account (hereafter in this Act 
referred to as a ‘‘KIDS Account’’) for each eligible indi-
vidual certified under subsection (b). Each such account 
shall be identified to its account holder by means of the 
account holder’s social security account number. 
(b) CERTIFICATION OF ACCOUNT HOLDERS.—On the 
date on which an eligible individual is issued a social secu-
rity account number under section 203(c)(2) of the Social 
Security Act, the Commissioner of Social Security shall 
certify to the Executive Director and the Secretary of the 
Treasury the name of, and social security number issued 
to, such eligible individual. 
(c) ACCOUNT BALANCE.—The balance in an account 
holder’s KIDS Account at any time is the excess of— 
(1) the sum of—
•HRES 253 EH
SEC. 3. The amendment described in section 2 of this
resolution is as follows: On page 3, line 4, after ‘‘filing’’ in-
sert the following: ‘‘, pursuant to its determination that it is
appropriate according to the law and the facts,’’.
Attest:
Clerk.
I 
109TH CONGRESS 
1ST SESSION H. R. 1294 
To amend title 11, United States Code, to establish a priority for the payment 
of claims for duties paid to the United States by licensed customs 
brokers and sureties on behalf of a debtor. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 15, 2005 
Mr. BROWN of South Carolina introduced the following bill; which was 
referred to the Committee on the Judiciary 
A BILL 
To amend title 11, United States Code, to establish a priority 
for the payment of claims for duties paid to the United 
States by licensed customs brokers and sureties on behalf 
of a debtor. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Customs Business 
Fairness Act of 2005’’. 
SEC. 2. AMENDMENT. 
Section 507(a) of title 11, United States Code, is 
amended by adding at the end the following:
‘‘(10) Tenth, allowed unsecured claims of cus-
toms brokers (as defined in section 641 of the Tariff 
Act of 1930) and sureties (as provided in section 
623 of the Tariff Act of 1930) for duties, taxes, or 
other charges paid to the Bureau of Customs and 
Border Protection of the Department of Homeland 
Security on behalf of the debtor arising out of the 
importation of merchandise entered for consumption 
within one year before the date of the filing of the 
petition.’’. 
SEC. 3. EFFECTIVE DATE; APPLICATION OF AMENDMENT. 
(a) EFFECTIVE DATE.—Except as provided in sub-
section (b), this Act and the amendment made by this Act 
shall take effect on the date of the enactment of this Act. 
(b) APPLICATION OF AMENDMENT.—The amendment 
made by this Act shall apply only with respect to cases 
commenced under title 11, United States Code, on or after 
the date of the enactment of this Act. 
Æ
(A) all deposits made into the KIDS Ac-
count Fund and credited to the account under 
subsection (d), and 
(B) the total amount of allocations made 
to and reductions made in the account pursuant 
to subsection (e), over 
(2) the amounts paid out of the account with 
respect to such individual under section 6. 
(d) CREDITING OF CONTRIBUTIONS.—Pursuant to 
regulations which shall be prescribed by the Executive Di-
rector, the Executive Director shall credit to each KIDS 
Account the amounts paid into the KIDS Account Fund 
under subsections (d) and (e) of section 2 which are attrib-
utable to the account holder of such account. 
(e) ALLOCATION OF EARNINGS AND LOSSES.—The 
Executive Director shall allocate to each KIDS Account 
an amount equal to the net earnings and net losses from 
each investment of sums in the KIDS Account Fund 
which are attributable, on a pro rata basis, to sums cred-
ited to such account, reduced by an appropriate share of 
the administrative expenses paid out of the net earnings, 
as determined by the Executive Director. 
(f) PRIVATE CONTRIBUTIONS.— 
(1) IN GENERAL.—The Executive Director shall 
accept cash contributions for payment into the
KIDS Account Fund if such contribution is identi-
fied (in such manner as the Executive Director may 
require) with the account holder of a KIDS Account 
to whom it is to be credited at the time the contribu-
tion is made. 
(2) ALTERNATIVE
METHODS
OF
CONTRIBU-
TION.— 
(A) PAYROLL DEDUCTION.—Under regula-
tions prescribed by the Executive Director and 
at the election of the employer, contributions 
under paragraph (1) may be made through pay-
roll deductions. 
(B) TAX
REFUNDS.—Under regulations 
prescribed by the Secretary of the Treasury, 
contributions under paragraph (1) may be made 
by an election to contribute all or a portion of 
the tax refund of the contributor. 
(3) ANNUAL LIMITATION.— 
(A) ACCOUNT HOLDERS UNDER AGE 18.— 
In the case of an account holder who has not 
attained age 18 at the end of a calendar year— 
(i) 
the 
limitation 
under 
section 
219(b)(1) of the Internal Revenue Code of 
1986 shall not apply, and
(ii) the Executive Director shall not 
accept any contribution identified with 
such account holder if such contribution, 
when added to all other contributions made 
under this subsection during such calendar 
year with respect to such account holder, 
exceeds $2,000. 
(B) ACCOUNT
HOLDERS
AGE
OR 
OLDER.—In the case of an account holder who 
is age 18 or older at the end of a calendar year, 
any contribution identified with such account 
holder shall be taken into account under section 
219(b)(1) of the Internal Revenue Code of 
1986 for such year. 
(C) ADJUSTMENT FOR INFLATION.— 
(i) IN GENERAL.—For each fifth cal-
endar year beginning after 2006, the 
$2,000 amount under subparagraph (A)(ii) 
shall be increased by such dollar amount 
multiplied by the cost-of-living adjustment 
determined under section 1(f)(3) of the In-
ternal Revenue Code of 1986 determined 
by substituting ‘‘calendar year 2005’’ for 
‘‘calendar year 1992’’ in subparagraph (B) 
thereof.
121 
HR 2123 PCS 
agree to complete degree requirements 
within 3 years from the date of hire. 
‘‘(D) SERVICE REQUIREMENTS.—The Sec-
retary shall establish requirements to ensure 
that individuals who receive financial assistance 
under this subchapter in order to comply with 
the requirements under section 648A(a)(2) 
shall subsequently teach in a Head Start center 
for a period of time equivalent to the period for 
which they received assistance or repay the 
amount of the funds. 
‘‘(E) LIMITATION.—The Secretary shall 
require that any Federal funds provided directly 
or indirectly to comply with subparagraph (A) 
shall be used toward degrees awarded by an in-
stitution of higher education, as defined by sec-
tions 101 or 102 of the Higher Education Act 
(20 U.S.C. 1001–1002).’’. 
(b) CLASSROOM TEACHERS.—Section 648A of the 
Head Start Act (42 U.S.C. 9843a) is amended by adding 
at the end the following: 
‘‘(f) PROFESSIONAL DEVELOPMENT PLANS.—Each 
Head Start agency and program shall create, in consulta-
tion with an employee, a professional development plan for
I 
110TH CONGRESS 
1ST SESSION H. R. 3718 
To amend the Elementary and Secondary Education Act of 1965 to require 
the Secretary of Education to address conflicts of interest associated 
with use of advisory committees and technical assistance providers in 
the administration of such Act. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 2, 2007 
Mr. ALTMIRE (for himself, Mr. GEORGE MILLER of California, Mr. YARMUTH, 
Mr. HOLT, and Mr. VAN HOLLEN) introduced the following bill; which 
was referred to the Committee on Education and Labor 
A BILL 
To amend the Elementary and Secondary Education Act 
of 1965 to require the Secretary of Education to address 
conflicts of interest associated with use of advisory com-
mittees and technical assistance providers in the adminis-
tration of such Act. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Educational Advisor 
and Contractor Integrity Act’’. 
VerDate Aug 31 2005 
03:52 Oct 03, 2007
Jkt 069200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3718.IH
H3718
bajohnson on PROD1PC69 with BILLS
House Calendar No. 100
105TH CONGRESS
1ST SESSION
H. RES. 255
[Report No. 105–282]
RESOLUTION
Providing for consideration of the bill (H.R. 1370)
to reauthorize the Export-Import Bank of the
United States.
SEPTEMBER 29, 1997
Referred to the House Calendar and ordered to be
printed
(ii) ROUNDING.—If any amount ad-
justed under clause (i) is not a multiple of 
$50, such amount shall be rounded to the 
next lowest multiple of $50. 
(g) ELIGIBLE INDIVIDUAL.—For purposes of this 
Act, the term ‘‘eligible individual’’ means any individual 
who is— 
(1) a United States citizen or a person de-
scribed in paragraph (1) of section 431(b) of the 
Personal Responsibility and Work Opportunity Rec-
onciliation Act of 1996, 
(2) born after December 31, 2006, and 
(3) less than 18 years of age. 
(h) REPAYMENT OF AUTOMATIC CONTRIBUTION.— 
Beginning with the year in which an account holder of 
a KIDS Account attains the age of 30, such account hold-
er shall repay, in such form and manner as the Executive 
Director shall prescribe by regulation, the amount trans-
ferred under section 2(d)(1)(A) and credited to the ac-
count of the account holder under subsection (d). 
(i) RIGHTS OF LEGAL GUARDIAN.—Until the account 
holder of a KIDS Account attains age 18, any rights or 
duties of the account holder under this Act with respect 
to such account shall be exercised or performed by the 
legal guardian of such account holder.