Investment accounts; creating the Oklahoma Dream Accounts Investment Program; Trump Accounts; contributions. Effective date. Emergency.

SB 2148 creates the Oklahoma Dream Accounts Investment Program, authorizing the state to make a one-time $250 contribution to federal "Trump Accounts" (federally authorized savings accounts under 26 U.S.C. §530A) for eligible Oklahoma children. It directly affects children under 18 who are U.S. citizens with a valid Social Security number, Oklahoma residency, and an existing Trump Account. The program requires verification of eligibility and federal contribution limits, with contributions made from the newly created Oklahoma Trump Account Investment Fund, subject to available funds and ordered by application date. The bill takes effect July 1, 2026, and does not alter federal account rules.