26 U.S.C. § 128 — Employer contributions to Trump accounts

(a) In General. An employee's gross (taxable) income does not include money the employer pays as a contribution to the employee's own Trump account, or to the Trump account of the employee's dependent — as long as the employer pays it under a program described in subsection (c). (b) Limitation. (1) The amount that can be excluded from income this way cannot be more than $2,500 per employee. (2)(A) For tax years beginning after 2027, that $2,500 cap increases each year. The increase equals the $2,500 figure multiplied by the same cost-of-living adjustment used in section 1(f)(3), except that adjustment is calculated using 2026 (instead of 2016) as the base year. (B) If a year's increase is not a multiple of $100, it is rounded down to the next lower multiple of $100. (c) Trump Account Contribution Program. This means a separate written plan an employer sets up solely for its employees' benefit, to make contributions to employees' Trump accounts, or to the Trump accounts of employees' dependents. The plan must meet requirements similar to those in section 129(d), paragraphs (2), (3), (6), (7), and (8).