The House Ways and Means Committee has provided additional details on what to expect in its “Tax Reform 2.0” proposed legislation. In addition to making permanent individual and small business tax cuts, the proposals would create a savings tool called a Universal Savings Account; allow the money in Section 529 education accounts to pay for home school costs and student debt; and allow taxpayers to access their retirement accounts on a penalty-free basis when they expand their families via birth or adoption.