Treasury and the IRS issued proposed rules spelling out how employers can fund children's Trump Accounts, letting companies contribute up to $2,500 a year per worker's dependent without counting it as employee income.
Employees could also direct pretax payroll deductions into their dependent children's accounts, giving employers a clearer administrative and compliance framework before rules are finalized after public comment and an October hearing.
Trump Accounts are open to U.S. children under 18 with Social Security numbers, while children born from 2025 through 2028 can receive a one-time $1,000 Treasury deposit under a pilot program.
About 7 million children have been signed up so far, Treasury says, and more than 50 companies have already committed contributions even though an April Mercer poll found only 4% of employers expected to offer such programs in 2026 or 2027.