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Data / Federal rules / 2026-04533

Trump Accounts

The Internal Revenue Service published this proposed rule in the Federal Register on March 9, 2026. Comments closed on May 8, 2026.

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What the agency says

This document contains proposed regulations relating to Trump accounts. The proposed regulations provide guidance on making an election to open a Trump account and reserve additional sections for further guidance on Trump accounts. The proposed regulations would affect children eligible to have a Trump account, individuals who would make elections with respect to those children, and trustees of Trump accounts.

Key facts

Document number
2026-04533
Type
Proposed rule
Action
Notice of proposed rulemaking
Agency
Treasury Department; Internal Revenue Service
Published
March 9, 2026
Comments due
May 8, 2026
Dates
Written or electronic comments and requests for a public hearing must be received by May 8, 2026.
Docket
REG-117270-25
Regulation ID (RIN)
1545-BR91
Code of Federal Regulations
26 CFR 1
Topics
Income taxes; Reporting and recordkeeping requirements
Pages
10

The document on federalregister.gov PDF

Other documents from the Internal Revenue Service

Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in March 2026

Read from the Federal Register API, last updated 2026-10-24. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.