Data / Federal rules / 2026-20027
Trump Accounts
The Internal Revenue Service published this proposed rule in the Federal Register on September 30, 2026. Comments are due by November 30, 2026.
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What the agency says
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.
Key facts
- Document number
- 2026-20027
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking and withdrawal of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- September 30, 2026
- Comments due
- November 30, 2026
- Dates
- Written or electronic comments and requests for a public hearing must be received by November 30, 2026.
- Docket
- CC-00226466-26
- Regulation ID (RIN)
- 1545-BR91
- Code of Federal Regulations
- 26 CFR 1
- Pages
- 6
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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.