1545-BR91 202510 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Trump accounts under section 530A

These proposed regulations would provide guidance under sections 530A and 128 of the Internal Revenue Code (added by section 70204 of the OBBBA) relating to Trump accounts and Trump account contribution programs. The guidance will address multiple topics, including: (1) the requirements for Trump accounts; (2) the treatment of contributions (including qualified general contributions and section 128 employer contributions) to, and distributions from, a Trump account; (3) reporting by trustees of Trump accounts; and (4) interaction with the requirements of section 408.

]]> Economically Significant First Time Published in The Unified Agenda Proposed Rule Stage Yes No Regulatory 26 CFR 530A (New) 26 CFR 128 (New) Section 70204 of One Big Beautiful Bill Act 26 U.S.C. 7805 No NPRM 07/00/2026 REG-117270-25 Drafting attorney: Patrick Gutierrez, (202) 317-6363 Reviewing attorney: Neil Sandhu, (804) 916-3775 Treasury attorney: Robert Daily, (202) 622-4677 CC: EEE Undetermined Undetermined No No No No Patrick Gutierez Attorney 1545 Internal Revenue Service IRS 202 317-6363 patrick.t.gutierrez@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224