An eligible individual is a child under 18 with a social security number
What the document says“who has not attained the age of 18 before the close of the calendar year in which the election under subparagraph (C) is made,”
The section defines an eligible individual as one who has not turned 18 before the end of the calendar year in which the election is made, for whom a social security number within the meaning of section 24(h)(7) was issued before the election, and for whom an election is made either by the Secretary, on information from tax returns or otherwise, or by another person at the time and in the manner the Secretary prescribes, in each case where no prior election has been made the other way.
What the document actually says“who has not attained the age of 18 before the close of the calendar year in which the election under subparagraph (C) is made,”
The child must be under 18. That is measured at the end of the year the choice is made.
The child must already have a social security number. The Secretary may open the account. So may someone else. Only one of them may do it.
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