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PROPOSED RULECOMMENTS DUE NOVEMBER 30, 2026

Trump Accounts

Treasury Department / Internal Revenue Service

This document contains proposed regulations regarding general requirements for Trump accounts, the establishment of an initial Trump account (including automatic enrollment by the Secretary of the Treasury) and qualified general contributions (including qualified stock contributions), which are a special type of contribution made to Trump accounts. This document also withdraws a prior notice of proposed rulemaking (REG-117270-25) containing proposed regulations regarding the election to establish an initial Trump account and reproposes the regulations as CC-00226466-26. These proposed regulations would affect trustees of Trump accounts, account beneficiaries of Trump accounts, responsible parties of Trump accounts, and eligible donors who fund qualified general contributions.

Published September 30, 2026Document 2026-20027
Read on FederalRegister.gov ↗Official PDF ↗Comment on Regulations.gov ↗

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From the Federal Register as of November 3, 2026. Deadlines can change; the official document governs. Not legal advice.

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