Primary sources
Resources
Everything this site claims traces back to a primary source.
Primary sources
- IRC §530A — the statute (uscode.house.gov)
- IRS Notice 2025-68 (irs.gov)
- Congressional Research Service overview R48910
- SEC investor explainer (investor.gov)
Open an account
- trumpaccounts.gov
- IRS Form 4547
- The Treasury "Trump Accounts" application
Eligible funds
The statute requires a low-cost S&P 500 index fund with capped fees. The default fund this calculator models: