IFAB doesn’t directly restrict heading, but permits each national FA to place their own restrictions at the grassroots level.
The US adopted restrictions 10 years ago. No heading at all for age 10 and under (indirect free kick to the opponent for violations). Under 13 years old coaches are required to keep track of heading and limit any individual player to fewer than 25 per week total between training and matches.
The English FA also has adopted rules limiting heading for youth. I image most of Europe has as well.
The US adopted restrictions 10 years ago. No heading at all for age 10 and under (indirect free kick to the opponent for violations). Under 13 years old coaches are required to keep track of heading and limit any individual player to fewer than 25 per week total between training and matches.
The English FA also has adopted rules limiting heading for youth. I image most of Europe has as well.