@BobKamman from IRS. 

Additionally, the federal government will make a one-time $1,000 pilot program contribution to the Trump Account of each eligible child for whom an election is made, who is a U.S. citizen and who is born on or after Jan. 1, 2025, through Dec. 31, 2028.

You can also look at https://www.irs.gov/pub/irs-drop/n-25-68.pdf