(a) In general

Section 530A(f)(3)(A) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause:

(iv)

All account beneficiaries who—

(I)

have not attained the age of 18 before the close of the calendar year in which the contribution is made, and

(II)

are the eligible foster child (as defined in section 152(f)(1)(C)) of any taxpayer or are under the custody, supervision, or guardianship of a State or Indian tribal government.

(b) Combinations of classes and requirements permitted

Section 530A(f)(3)(A) of such Code, as amended by subsection (a), is amended by adding at the end the following new flush sentence:

Such term shall also include any combination of one or more groups described in clause (ii), (iii), or (iv), and any group determined using a combination of the criteria in clauses (ii), (iii), and (iv) (except that all account beneficiaries in such group must have not attained the age of 18 before the close of the calendar year in which the contribution is made).

(c) Effective date

The amendments made by this subsection shall apply to contributions made after December 31, 2025.