Data / Federal rules / 2026-04534
Trump Accounts Contribution Pilot Program
The Internal Revenue Service published this proposed rule in the Federal Register on March 9, 2026. Comments closed on April 8, 2026.
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What the agency says
This document contains proposed regulations relating to the Trump accounts contribution pilot program under which the Trump accounts of eligible children can receive $1,000 pilot program contributions. Eligible children must be U.S. citizens with valid Social Security numbers born in 2025 through 2028. The proposed regulations would provide guidance on making an election for the Trump account of an eligible child to receive a $1,000 pilot program contribution. The proposed regulations would affect eligible children and individuals who would make elections with respect to those children.
Key facts
- Document number
- 2026-04534
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- March 9, 2026
- Comments due
- April 8, 2026
- Dates
- Written or electronic comments and requests for a public hearing must be received by April 8, 2026.
- Docket
- REG-117002-25
- Regulation ID (RIN)
- 1545-BS00
- Code of Federal Regulations
- 26 CFR 301
- Topics
- Employment taxes; Estate taxes; Excise taxes; Gift taxes; Income taxes; Penalties; Reporting and recordkeeping requirements
- Pages
- 10
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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.