Overview
- The Treasury will make a one-time $1,000 deposit for children born from Jan. 1, 2025, through Dec. 31, 2028, with accounts accessible at age 18.
- Michael and Susan Dell pledged $6.25 billion to add $250 for about 25 million children aged 10 and under in ZIP codes with median household incomes at or below $150,000.
- Parents and others may contribute up to $5,000 per child annually, with participating employers allowed up to $2,500, subject to program rules.
- Investments are limited to broad U.S. equity index funds, and the accounts function similarly to IRAs once the beneficiary becomes an adult.
- The IRS has issued preliminary guidance and is taking public comments through Feb. 20, 2026, as operational details ahead of the mid-2026 rollout are finalized, including sign-up via IRS Form 4547 or an online portal.