Providing for state investment in children; requiring the commissioner of health to notify the state board of investment of births in the state and the executive director of the board upon receipt of the notices to deposit a certain amount of money in a trust account to be established for each child, providing for certain additional later deposits; requiring the board to contract with financial institutions to maintain the accounts; restricting use of money in the accounts for post-secondary education expenses, for the purchase of a first principal residence or to pay for health care costs; requiring forfeiture to the state of money remaining in the accounts upon reaching a certain age; providing an income tax subtraction for earnings on the accounts (rla)