the amounts credited to the eligible individual in the State collective account. (C) Certification A program of a State shall not be treated as a 401Kids Account Program unless such program is certified by the Secretary as meeting the requirements of this subsection. (3) Limitations (A) Contribution minimum A 401Kids Account Program may establish minimum amounts for initial and additional contributions to a 401Kids Savings Account, not to exceed $10. (B) Contribution limitation (i) In general Contributions to a 401Kids Savings Account under a 401Kids Account Program during any taxable year (other than contributions made under section 3(b)(4) or 3(b)(5) of the 401Kids Savings Account Act of 2024 ) shall not be accepted to the extent such contributions exceed $2,500. (ii) Inflation adjustment In the case of any calendar year after 2024, the $2,500 amount in clause (i) shall be increased by an amount equal to— (I) such dollar amount