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TREAS/IRS RIN: 1545-BS00 Publication ID: 2026 
Title: ●Election for Trump accounts contribution pilot program 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Yes  Unfunded Mandates: No 
EO 14192 Designation: Regulatory 
CFR Citation: 26 CFR 301.6434-1   
Legal Authority: 26 U.S.C. 6434    26 U.S.C. 7805    Pub. L. 119-21, section 70204   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/09/2026  91 FR 11203   
NPRM Comment Period End  04/08/2026 
Final Action  11/00/2026 
Additional Information: 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
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Molly Lovern
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Ave NW,
Washington , DC 20224
Phone:202 317-5416
Email: molly.e.lovern@irscounsel.treas.gov