Sponsors (3)
The bill makes a child-focused savings program permanent and opens eligible retirement accounts to crypto-index investments—expanding benefits and product choices for families and savers while increasing fiscal costs, regulatory complexity, and financial and fiduciary risks.
Parents and families (and children born after the prior cutoff) gain permanent access to Trump Accounts contributions and eligibility, expanding who can receive or contribute to these child-focused tax benefits.
Taxpayers with eligible Trump Accounts can invest retirement funds in a digital-asset (crypto) index, increasing investment options and potential portfolio diversification.
Converting the pilot into a permanent provision creates more predictable, ongoing tax-code treatment for taxpayers and IRS administration after 2025.
Retirement savers with Trump Accounts who invest in digital-asset indexes face high volatility and the risk of significant losses if crypto markets decline.
Making the program permanent will likely increase federal costs relative to a time-limited pilot, which could worsen the deficit or force offsets that affect taxes or other spending.
Allowing crypto-index holdings in retirement accounts adds regulatory complexity and could create taxpayer confusion around valuation, custody, and tax treatment.
Based on analysis of 6 sections of legislative text.
Allows an index of digital assets as an eligible investment for the named children's accounts and makes the contribution pilot permanent by removing the 2029 birth cutoff.
Introduced February 26, 2026 by Young Kim · Last progress February 26, 2026
Adds an index of digital assets as an eligible investment option for certain tax-advantaged children’s accounts and makes the existing contribution pilot program for those accounts permanent by removing the cutoff that limited eligible children to births before January 1, 2029. The change allowing digital-asset index investments applies to investments made after enactment; the permanence change applies to taxable years beginning after December 31, 2025.