Trump Accounts are a new tax-advantaged savings vehicle for eligible minors. Beginning July 4, 2026, employers can help employees fund Trump Accounts for an employee or the employee’s eligible dependents through a separate written Trump Account Contribution Program (TACP) under Section 128. The annual exclusion for employer contributions to a TACP is limited to $2,500 per employee for 2026 and 2027, with indexing for inflation after 2027. Those contributions count toward the separate $5,000 overall annual Trump Account contribution limit.

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