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S 3766 115th Congress Senate Taxation Accounting and auditing Administrative law and regulatory procedures Advisory bodies Bank accounts, deposits, capital Capital gains tax Congressional oversight Department of the Treasury Executive agency funding and structure Financial literacy Financial services and investments Government trust funds Health care costs and insurance Higher education Housing finance and home ownership Income tax exclusion Income tax rates Inflation and prices Student aid and college costs Tax administration and collection, taxpayers

American Opportunity Accounts Act

Introduced: December 18, 2018 Introduced by: Booker, Cory A. Democratic · New Jersey See on congress.gov
This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 18, 2018
Read twice and referred to the Committee on Finance.
Dec 18, 2018
Introduced in Senate
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 Plain-English summary Congressional Research Service

American Opportunity Accounts Act

This bill requires federally funded and managed savings accounts (American Opportunity Accounts) to be established for American children who are under the age of 18. The bill also increases and modifies (1) estate and gift taxes, and (2) capital gains taxes.

What's happening now December 18, 2018

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3766: American Opportunity Accounts Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-3766/
MLA
"S. 3766: American Opportunity Accounts Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-3766/.
Bluebook (legal)
S. 3766, 115th Cong. (2026), https://openamerica.io/bill/115-S-3766/.
Markdown link
[S. 3766: American Opportunity Accounts Act](https://openamerica.io/bill/115-S-3766/)
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