The United States Department of the Treasury has commenced the rollout of Trump Accounts, a tax-advantaged investment vehicle for minors established under the One Big Beautiful Bill Act of 2025.

美國財政部已開始推行「川普帳戶」，這是一種根據 2025 年《宏偉法案》（One Big Beautiful Bill Act）為未成年人設立的具稅務優惠之投資工具。

The program's operational phase began on May 28, 2026, with the release of a management application developed in collaboration with BNY and Robinhood. While account registration via IRS Form 4547 is currently available to all U.S. citizens under 18 with valid Social Security numbers, the official funding window commences on July 4, 2026. A primary feature of the initiative is a $1,000 federal seed deposit reserved exclusively for children born between January 1, 2025, and December 31, 2028.

該計畫的運作階段於 2026 年 5 月 28 日開始，並同步發布由 BNY 與 Robinhood 合作開發的管理應用程式。雖然目前所有持有有效社會安全號碼、18 歲以下的美國公民均可透過 IRS Form 4547 進行帳戶註冊，但正式的注資窗口將於 2026 年 7 月 4 日開啟。此計畫的一項核心特色是為 2025 年 1 月 1 日至 2028 年 12 月 31 日之間出生的兒童提供 1,000 美元的聯邦種子資金。

Financial contributions are structured with a general annual ceiling of $5,000 in after-tax funds. This limit includes potential employer contributions, which are capped at $2,500 per employee and are tax-deductible. Certain exemptions to this cap exist for contributions from state and local governments or qualifying charitable entities. Furthermore, a $6.25 billion philanthropic commitment from Michael and Susan Dell provides an additional $250 for children aged 10 or younger residing in ZIP codes with a median household income not exceeding $150,000, provided they are ineligible for the federal seed money. Corporate entities, including JPMorgan Chase, Bank of America, Wells Fargo, and Visa, have pledged various forms of support, ranging from matching deposits to the integration of credit rewards.

財務捐助結構設定為每年稅後資金上限 5,000 美元。此限額包含潛在的雇主供款，每位員工的上限為 2,500 美元且可抵稅。針對來自州政府、地方政府或合格慈善實體的捐助，則存在某些限額豁免。此外，麥可與蘇珊·戴爾（Michael and Susan Dell）提供的 62.5 億美元慈善承諾，將為居住在家庭收入中位數不超過 15 萬美元之郵遞區號區域內、年齡 10 歲或以下且不符合聯邦種子資金資格的兒童提供額外 250 美元。包括摩根大通、美國銀行、富國銀行及 Visa 在內的企業實體已承諾提供多種形式的支持，範圍涵蓋配對存款至信用獎勵整合。

Regarding asset management, the Treasury mandates that funds be allocated to broad U.S. equity index funds, such as ETFs or mutual funds. The accounts function as tax-deferred vehicles; investment gains are not taxed while retained, but withdrawals are subject to ordinary income tax. Funds remain inaccessible until the beneficiary reaches 18, except in cases of total account rollover, specific transfers to 'Achieving a Better Life Experience' accounts at age 17, or the death of the beneficiary. Upon reaching adulthood, the account transitions to the child's control, adhering to standard IRA withdrawal regulations, including a 10% penalty for non-qualified distributions prior to age 59½.

在資產管理方面，財政部規定資金必須配置於廣泛的美國股票指數基金，例如 ETF 或共同基金。這些帳戶作為遞延納稅工具；投資收益在保留期間不徵稅，但提取時需繳納普通所得稅。除非發生帳戶全額轉滾、17 歲時轉至「實現更美好生活體驗」帳戶或受益人死亡，否則資金在受益人滿 18 歲前無法動用。成年後，帳戶將移交由孩子控制，並遵守標準的 IRA 提取規定，包括在 59 歲半之前進行非合規提取將被處以 10% 的罰金。

The program is currently in the account activation phase, with full funding capabilities scheduled to begin on July 4, 2026.

該計畫目前處於帳戶啟動階段，預計將於 2026 年 7 月 4 日開啟全面的注資功能。