Data / Federal rules / 2026-20026
Trump Accounts
The Internal Revenue Service published this final rule in the Federal Register on September 30, 2026. It took effect on September 30, 2026.
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What the agency says
This document contains temporary 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. These temporary regulations affect trustees of Trump accounts, account beneficiaries of Trump accounts, responsible parties of Trump accounts, and eligible donors who fund qualified general contributions.
Key facts
- Document number
- 2026-20026
- Type
- Final rule
- Action
- Temporary regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- September 30, 2026
- Takes effect
- September 30, 2026
- Dates
- Effective date: These temporary regulations are effective on September 30, 2026.
- Docket
- TD 10056
- Regulation ID (RIN)
- 1545-BS27
- Code of Federal Regulations
- 26 CFR 1
- Pages
- 23
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Everything from the Internal Revenue Service · Published in September 2026
Read from the Federal Register API, last updated 2026-10-23. 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.