Guidance on Eligible Investments for Trump Accounts; Hearing
Key claim: The IRS is proposing regulations that restrict the investments permitted in a Trump account until the beneficiary turns 18 years old.
Abstract
(Proposed Rule · Treasury Department, Internal Revenue Service) This document provides a notice of proposed rulemaking (CC- 00349938-26) published in the Federal Register on August 21, 2026. The proposed regulations provided guidance regarding eligible investments, which are the only assets in which the Trump account may be invested before the first day of the calendar year in which the account beneficiary attains 18.
Why this matters
The proposal concerns which investments may be held in Trump Accounts for minor beneficiaries, affecting account investment choices rather than directly changing tax rates. This finding does not establish who would pay more or less tax, and the restrictions remain proposed rather than final.