1545-BS00 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 Election for Trump accounts contribution pilot program

This regulation will provide guidance regarding the effect and treatment of elections for Trump account contribution pilot program payments under section 6434. This regulation will also provide guidance on the time and manner for elections under section 6434.

]]> Economically Significant First Time Published in The Unified Agenda Final Rule Stage Yes No Regulatory 26 CFR 301.6434-1 26 U.S.C. 6434 26 U.S.C. 7805 Pub. L. 119-21, section 70204 No NPRM 03/09/2026 91 FR 11203 NPRM Comment Period End 04/08/2026 Final Action 11/00/2026 REG-117002-25 Drafting attorney: Molly Lovern, 202-317-5416 Reviewing attorney: Thomas Curteman, 202-317-5422 Treasury attorney: Natasha Goldvug, 202-430 3269 CC: PA Undetermined None No No No Molly Lovern Attorney 1545 Internal Revenue Service IRS 202 317-5416 molly.e.lovern@irscounsel.treas.gov 1111 Constitution Ave NW, Washington DC 20224