1545-BS14 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 Eligible Investments for Trump Accounts under Section 530A

The proposed regulations would provide guidance under section 530A of the Internal Revenue Code (Code) to determine the types of eligible investments that may be invested in a Trump account during the growth period. Section 530A was added to the Code by section 70204 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act.

]]> Other Significant First Time Published in The Unified Agenda Proposed Rule Stage Undetermined Undetermined Regulatory 26 CFR 1.530A-3 26 U.S.C. 7805 Pub. L. 119-21, sec. 70204 26 U.S.C. 530A(b)(3) No NPRM 07/00/2026 REG-00349938-26 Drafting Attorney: Justin Karlin, (202) 317-6842 Reviewing Attorney: Steve Harrison, (202) 317-6842 Treasury Attorney: Jonathan LaPlante, (202) 705-5035 CC: FIP Undetermined Undetermined No No No No Justin Karlin Attorney 1545 Internal Revenue Service IRS 202 317-6842 855 574-9023 justin.r.karlin@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 3547, Washington DC 20224