Trump Accounts
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register Sept. 30, 2026. Document 2026-20026. Updated Nov. 5, 2026.
- What it does
This document contains temporary 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. These temporary regulations affect trustees of Trump accounts, account beneficiaries of Trump accounts, responsible parties of Trump accounts, and eligible donors who fund qualified general contributions.
The Internal Revenue Service's summary, as published in the Federal Register.
- What changed in the regulation
1 part of Title 26 of the Code of Federal Regulations:
Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).
- Compared with
The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.
Counted by the Tribune from Federal Register records since Jan. 1, 2025.
- Before this
No earlier Federal Register document under regulation identifier 1545-BS27 since Jan. 1, 2025.
- What happens next and when
Effective date: These temporary regulations are effective on September 30, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-20026 |
|---|---|
| Action | Temporary regulations. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | Sept. 30, 2026 |
| Effective date | Sept. 30, 2026 |
| Regulation identifier (RIN) | 1545-BS27 |
| Docket | IRS-2026-0298 |
Source: the Federal Register (public domain). The document in the Federal Register