sums credited to such account, reduced by an appropriate share of the administrative expenses paid out of the net earnings, as determined by the Executive Director. (b) Qualifying account holder For purposes of this Act— (1) In general The term qualifying account holder means any individual who— (A) was born after December 31, 2018, (B) has not yet attained the age of 18 years, and (C) has a valid, unique, Federal Government issued identification number recognized by the Internal Revenue Service. (2) Certification of account holders On the date on which a qualifying account holder is registered for a USAccount, the Secretary shall certify to the Executive Director the name of such qualifying account holder. (c) Private contributions (1) In general The Executive Director shall accept cash contributions from any person (including churches, charities, private foundations, businesses, or civic leagues) for payment into the USAccount Fund if such contribution is identified (in such manner as the Executive Director may require) with the account holder of a USAccount to whom it is to be credited at the time the contribution is made. (2) Alternative methods of contribution (A) Payroll deduction Under regulations prescribed by the Executive Director and at the election of the employer, contributions under paragraph (1) may be made through payroll deductions. (B) Tax refunds Under regulations prescribed by the Secretary, contributions under paragraph (1) may be made by an election to contribute all or a portion of the tax refund of the contributor. (3) Annual limitation No contribution may be accepted under paragraph (1)— (A) unless it is in cash, (B) after the date on which the USAccount holder ceases to be a qualifying account holder, and (C) except in the case of matching contributions under subsection (d), if such contribution would result in aggregate contributions for the calendar year exceeding $2,000. (d) Government matching contribution (1) In general Upon such showing as the Executive Director may require to