WV HB5543

Authorizes the West Virginia State Treasurer to coordinate the state's SMART529 educational savings program with federally established "Trump Accounts" created under 26 U.S. Code § 6434

Permits the State Treasurer to provide educational materials to account holders about permissible uses, transfers, or rollovers between the programs as allowed by federal law

Restricts fund transfers between programs to only those explicitly permitted under federal law

Defines eligible children for Trump Accounts as U.S. citizens born between December 31, 2024, and January 1, 2029, for whom no prior election has been made under the program

Adds new section §12-2-7 to the West Virginia Code under Article 2 relating to payment and deposit of taxes