24 Pa. Stat. § 6901.303
The State Treasurer is directed to establish a bureau within the Treasury Department, which shall be known as the Tuition Account Programs Bureau, for the purpose of establishing and administering two programs for postsecondary educational savings, a guaranteed savings program and an investment program. The guaranteed savings program shall provide that money may be contributed pursuant to a Tuition Account Guaranteed Savings Program Contract for the future payment of qualified higher educational expenses for attendance at eligible educational institutions as described in section 309. Money contributed pursuant to a Tuition Account Guaranteed Savings Program Contract shall increase in value by, at a minimum, the increase in the tuition at the tuition level designated in the contract. The investment program shall provide that money may be contributed pursuant to a Tuition Account Program Investment Contract for the future payment of qualified higher educational expenses for attendance at eligible educational institutions as described in section 309.1. The investment program shall have no guarantee.
24 P.S. § 6901.303