This bill amends the Internal Revenue Code of 1986 to allow general contributions to designated "Trump accounts" for foster children . The legislation specifically modifies Section 530A(f)(3)(A) to expand the categories of individuals who can be beneficiaries of these accounts. Under the new provisions, eligible beneficiaries must be foster children who have not reached the age of 18 by the end of the contribution year. This includes children who are an eligible foster child of any taxpayer or are under the custody, supervision, or guardianship of a State or Indian tribal government. The amendment also permits combinations of these beneficiary classes, with the changes applying to contributions made after December 31, 2025.