States would be allowed to contribute funds they receive to assist foster children, such as disability benefits, into Trump Accounts. Trump Accounts are investment accounts designed to help children begin accruing wealth. Accounts can be managed online at trumpaccounts.gov or on the Trump Accounts app. Investment gains in brokerage accounts are generally taxed at lower long-term capital gains rates instead of ordinary income tax rates, like with Trump Accounts. “Each of those steps creates greater barriers for low-income families, families with limited English proficiency and families disconnected from the tax or financial systems,” Roll said.