Tax-free per employee, per year (§128). Shared across all of that employee's children — not per child.
Annual cap per child's account from all non-exempt contributors, employer money included.
One-time Treasury pilot deposit for U.S.-citizen children born 2025–2028 (elected on Form 4547).
First day contributions can be made. Contributions stop the year the child turns 18.
You contribute to employees' children's accounts under a written Trump Account contribution program. Up to $2,500 per employee each year is excluded from their income.
Employees elect a pre-tax salary reduction each paycheck. It shares the same $2,500 per-employee annual limit, divided however they like across their children.
Based on IRS Notice 2025-68, Form 4547 instructions and 26 U.S.C. §128. Not tax advice.