Treasury Secretary Scott Bessent published new guidance Tuesday outlining the specific steps employers must take to contribute to employee Trump Accounts.

The accounts, one of the most popular provisions included in President Donald Trump’s One Big Beautiful Bill Act, are tax-deferred investment vehicles designed specifically for children. Parents, family members, and others can contribute directly to the funds. The law allows employers to contribute to employee funds either on a pre-tax basis or on top of an employee’s gross pay.