Trump Accounts
Key claim: The IRS is proposing rules for how Trump Accounts are set up—including automatic enrollment by Treasury—and how special contributions such as stock donations work, replacing an earlier draft of those rules.
Abstract
(Proposed Rule · Treasury Department, Internal Revenue Service) This document contains proposed regulations regarding general requirements for Trump accounts, the establishment of an initial Trump account (including automatic enrollment by the Secretary of the Treasury) and qualified general contributions (including qualified stock contributions), which are a special type of contribution made to Trump accounts. This document also withdraws a prior notice of proposed rulemaking (REG-117270-25) containing proposed regulations regarding the election to establish an initial Trump account and reproposes the regulations as CC-00226466-26. These proposed regulations would affect trustees of Trump accounts, account beneficiaries of Trump accounts, responsible parties of Trump accounts, and eligible donors who fund qualified general contributions.
[This finding represents 2 closely related documents issued 2026-09-30 (same source, same action). Related: fedreg:2026-20026]
Why this matters
Trump Accounts are a new tax-advantaged account type whose practical mechanics—who gets enrolled, how, and what can be contributed—are being defined through IRS rulemaking rather than statute. Treasury-driven automatic enrollment would shift the default so eligible beneficiaries have accounts opened for them, and permitting non-cash contributions like stock would broaden who can fund them.