HR3407-119

Introduced

To amend the Internal Revenue Code of 1986 to exempt money accounts for growth and advancement from taxation, and for other purposes.

119th Congress Introduced May 14, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to exempt money accounts for growth and advancement from taxation, and for other purposes., changes federal law or congressional policy affecting financial institutions, investors, and borrowers. The main policy domain is Finance, Government Operations, Education.

Who Benefits and How

financial institutions, investors, and borrowers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, financial institutions, investors, and borrowers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H660DD0DFE2E94194B3200D5834775AA2: 1. Short title; etc This Act may be cited as the Money Accounts for Growth and Advancement Act or the MAGA Act. Except as otherwise expressly provided,...
  • Section H9E37E25DDF294ED39661B4A883155515: 2. MAGA accounts Subchapter F of chapter 1 is amended by adding at the end the following new part: A MAGA account shall be exempt from taxation under this...
  • Section H328FE575AF2A4BDE879CFC6E9DA3A4C1: 530A. MAGA accounts A MAGA account shall be exempt from taxation under this subtitle. Notwithstanding the preceding sentence, such account shall be subject to...
  • Section HAF2E6F5207544569B00085377B96BBA3: 3. MAGA accounts contribution pilot program Subchapter B of chapter 65 is amended by adding at the end the following new section: In the case of any taxpayer...
  • Section HC2A67886A0624ACAA5CF60B02C6E2568: 6434. MAGA accounts contribution pilot program In the case of any taxpayer with respect to whom an eligible individual is a qualifying child, there shall be...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to exempt money accounts for growth and advancement from taxation, and for other purposes., changes federal law or congressional policy affecting financial institutions, investors, and borrowers.

Key Policy Areas

Finance, Government Operations, Education

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to exempt money accounts for growth and advancement from taxation, and for other purposes., changes federal law or congressional policy affecting financial institutions, investors, and borrowers.

Policy Domains

Finance Government Operations Education

Whole bill

Identified Gains
  • financial institutions, investors, and borrowers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
financial institutions, investors, and borrowers: ,
Identified Costs
  • federal implementing agencies
  • financial institutions, investors, and borrowers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal implementing agencies: ,
financial institutions, investors, and borrowers: ,

Legislative Progress

Introduced
Introduced Committee Passed
May 14, 2025

Mr. Moore of Utah introduced the following bill; which was …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Finance Government Operations Education
Actor Mappings
"the_secretary"
→ The Secretary identified in the operative section

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology