To amend the Internal Revenue Code of 1986 to permit unborn children to be account beneficiaries of section 529 education savings accounts.

Investing for Tomorrow Act This bill amends the Internal Revenue Code to allow an unborn child to be treated as a designated beneficiary or an individual for the purposes of qualified tuition programs (known as 529 plans). The bill defines an "unborn child" as a member of the species homo sapiens, at any stage of development, who is carried in the womb.