美国国税局明确了儿童税收优惠“特朗普账户”的规则，包括为符合条件的新生儿提供1000美元政府启动资金，与此同时，戴尔科技公司（DELL）的迈克尔·苏珊·戴尔夫妇承诺出资62.5亿美元，为2500万个儿童账户各增加250美元。

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