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TREAS/IRS RIN: 1545-BR91 Publication ID: 2026 
Title: ●Trump accounts under section 530A 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Yes  Unfunded Mandates: No 
EO 14192 Designation: Regulatory 
CFR Citation: 26 CFR 530A (New)    26 CFR 128 (New)     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: Section 70204 of One Big Beautiful Bill Act    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2026 
Additional Information: 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
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Patrick Gutierez
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-6363
Email: patrick.t.gutierrez@irscounsel.treas.gov