(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund for the Department of Workforce Services to be designated the "Individual Development Account Trust Fund".
(b) The fund shall consist of Transitional Employment Assistance Program funds under § 20-76-401.
(c) The fund shall be used for the purposes set forth in § 20-86-101 et seq.
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