Microsoft Windows Gift Card was recently spotted on Amazon, and it appears you will be able to use it to purchase Windows Store Apps on Windows 8.1. McAkins Online reports:
For those of you who do not get how big this is, talk to anyone with kids and Windows devices. We’ve been clamoring to have a coherent way of giving our kids entry into the Store for Windows and WindowsPhone Apps without the kids bankrupting us. It is either you let your kids buy their $1.99 apps with your Microsoft Account or you attach your Credit-Card info to their MS account. A prospect that is not healthy in both cases. You might as well give them access to your bank account.
Thank God, now you can just purchase a $10 or $20 gift card from Microsoft, and give it to the kids and let them redeem it. Once they burn it up, they are done, teaches them also to be prudent with financial transactions.
Source: McAkins Online