2026年7月2日 / 美国东部时间早上5:00 / 哥伦比亚广播公司新闻
美国民众可于7月4日起为特朗普账户注资，这类新型延税投资账户将正式上线。
从本周六开始，父母、监护人、雇主及其他出资者可向子女的特朗普账户存款，这类账户也被称为530A账户。2025年1月1日至2028年12月31日期间出生的儿童，只要开设账户，即可获得美国财政部提供的1000美元投资于股市的资助金。
特朗普账户是根据去年通过的《One Big Beautiful Bill Act》法案设立的，旨在帮助18岁以下儿童积累储蓄，功能类似于成年人用于退休储蓄的个人退休账户。
“这类账户旨在帮助儿童尽早开始积累退休资产，”华盛顿智库两党政策中心退休与劳工政策主任爱默生·斯普里克在接受哥伦比亚广播公司新闻采访时表示。
美国财政部长贝森特将这类账户誉为儿童成年后可使用的“应急基金”。据美国财政部发言人透露，目前已有600万人注册了该账户。
特朗普账户如何运作？
特朗普账户旨在帮助儿童开启投资之旅。在“成长阶段”——即账户开设至受益人年满18岁期间——存款必须投资于追踪标普500等大盘指数的共同基金或交易所交易基金（ETF），且费率不得高于0.1%。成长阶段结束后，该账户将与传统个人退休账户运作方式一致。
纽约梅隆银行将与在线经纪商罗宾汉合作，最初负责特朗普账户的管理。但据两党政策中心介绍，在成长阶段内，账户可转至为同一受益人服务的其他金融机构的特朗普账户。
父母可通过特朗普账户应用程序或官网trumpaccount.com开设这类储蓄账户。据特朗普政府透露，存入账户的资金将投资于广泛的股市指数基金。特朗普账户应用程序将提供投资组合及其表现的概览。
存款限额是多少？
除1000美元政府资助金和慈善捐款外，每位儿童每年最多可存入5000美元到特朗普账户。雇主捐款上限为每年2500美元，且会计入5000美元的总限额。
部分捐赠者和企业已承诺为特朗普账户持有人提供资金支持。2025年12月，慈善家迈克尔·戴尔和苏珊·戴尔宣布，将向2500万美国儿童每人捐赠250美元。这笔资金将发放给2025年之前出生、年龄在10岁以下且不符合政府1000美元启动资助金申领条件的儿童。
由迈克尔·戴尔创立的戴尔科技集团，以及美国银行、摩根大通和芯片制造商美光科技等大型企业，也承诺将匹配政府提供的1000美元资助金。
何时可以取出资金？
除少数特殊情况外，受益人年满18岁前通常无法提取资金。年满18岁后，子女可选择将资金留在账户中，或取出用于符合规定的开支，例如教育、购房或创业。
不过斯普里克表示，如果受益人在59.5岁前因非合规用途动用特朗普账户资金，将面临10%的提前支取罚款，与传统个人退休账户的规则一致。税务问题也是需要考虑的因素。个人（包括父母、监护人和家庭成员）的存款无法享受税收抵扣——这与401(k)等其他类型账户的存款规则不同。
“提供捐款的个人无法从这些捐款中获得税收优惠，因为税收优惠将由账户受益人在未来实现，”斯普里克说道。
他还表示，父母或许可以考虑将特朗普账户与其他储蓄工具进行对比，从税务角度来看，其他账户可能更划算。专家指出，其他类型的账户可能也比特朗普账户限制更少，后者设有存款限额且投资税收优惠有限。
“人们可以使用各种各样的账户，比如529教育储蓄计划，或是当地信用社的普通储蓄账户，”斯普里克说。他补充道，对于选择开设特朗普账户的人来说，最大的好处将是获得1000美元的政府资助金。
如果尚未办理，父母和监护人仍可为未满18岁且拥有有效社会安全号码的子女申请特朗普账户，只需填写并提交美国国税局4547号表格即可。
本文编辑：艾米·皮奇
You can start contributing to a Trump Account starting July 4. Here’s what to know.
July 2, 2026 / 5:00 AM EDT / CBS News
Americans can begin contributing to a Trump Account on July 4, when the new tax-deferred investment accounts officially launch.
Starting Saturday, parents, guardians, employers and other contributors can deposit money into a child’s Trump Account, also known as a 530A account. Children born between Jan. 1, 2025, and Dec. 31, 2028, who open an account will also receive a $1,000 Treasury Department contribution invested in the stock market.
Created under last year’s One Big Beautiful Bill Act, Trump Accounts are designed to help children under 18 build savings, similar to how adults use individual retirement accounts to save for retirement.
“These accounts are in the lane of helping children start to accumulate retirement assets from as early as possible,” Emerson Sprick, the director of retirement and labor policy at the Bipartisan Policy Center, a Washington, D.C.-based think tank, told CBS News.
U.S. Treasury Secretary Bessent has touted the accounts as a “rainy day fund” kids can use when they reach adulthood. Six million people have signed up so far, according to a Treasury Department spokesperson.
How do Trump Accounts work?
Trump Accounts are designed to help children start investing. During the “growth period” — between when the account is created and the year the beneficiary reaches age 18 — contributions must be invested in mutual funds or exchange-traded funds, or ETFs, that track large indexes such as the S&P 500 and have fees or expenses higher than 0.1%. After that time period, the account will operate like a traditional IRA.
Bank of New York Mellon will initially administer Trump Accounts in partnership with online brokerage firm Robinhood. However, the accounts can be rolled over to a Trump Account at another financial institution for the same beneficiary during the “growth period,” according to the Bipartisan Policy Center.
Parents can set up the savings vehicle through the Trump Accounts app or at the website trumpaccount.com. According to the Trump administration, funds deposited into the accounts will be invested in a broad stock-market index. The Trump Accounts app will provide an overview of the portfolio and its performance.
What are the contribution limits?
Excluding the $1,000 government contribution and any charitable contributions, people can deposit up to $5,000 per child into a Trump Account each year. Employer contributions are capped at $2,500 a year and count toward the $5,000 limit.
Some donors and employers have already pledged financial support for Trump Account holders. In December 2025, philanthropists Michael and Susan Dell said they would donate $250 to each of 25 million American children. The money will go to children born before 2025 who are under 10 and who don’t qualify for the government’s $1,000 seed contribution.
Dell Technologies, founded by Michael Dell, as well as other large companies such as Bank of America, JPMorgan Chase and chipmaker Micron Technology, have also committed to matching the government’s $1,000 contribution.
When can the money be withdrawn?
Except in limited circumstances, funds generally can’t be withdrawn before the beneficiary turns 18. Once they reach that age, children can keep the money in the account or withdraw it to use for qualified expenses, such as education, buying a home or starting a business.
However, if beneficiaries tap their Trump Account funds before age 59.5 for an unqualified reason, they will incur a 10% early withdrawal penalty, as with traditional IRAs, according to Sprick. Tax considerations are another issue to keep in mind. Contributions from individuals, including parents, guardians and family members, are not tax-deductible — unlike contributions to some other types of accounts, like 401(k)s.
“The person making those contributions receives no tax benefits from those contributions because the tax benefit is realized down the road by the account beneficiary,” Sprick said.
Along those lines, parents may want to consider how Trump Accounts compare to other savings vehicles, which may be more preferable from a tax perspective, Sprick said. Other account types may also come with fewer restrictions than Trump Accounts, which have contribution caps and more limited investment tax advantages, according to experts.
“There are all kinds of accounts that folks can use, whether it’s a 529 [plan] or just a savings account at their local credit union,” Sprick said. For those who do open a Trump Account, the biggest benefit will come from the $1,000 government contribution, he added.
If they haven’t already, parents and guardians can still sign up for a Trump Account for their child by completing and submitting IRS Form 4547, provided the child is under 18 and has a valid Social Security number.
Edited by Aimee Picchi
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