Guidance on Eligible Investments for Trump Accounts; Hearing

What it does

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.

The Internal Revenue Service's summary, as published in the Federal Register.

What it would change

1 part of Title 26 of the Code of Federal Regulations:

26 CFR 1

Before this

1 earlier Federal Register document under regulation identifier 1545-BS14 since Jan. 1, 2025.

• Aug. 21, 2026 Notice of proposed rulemaking. Guidance on Eligible Investments for Trump Accounts

What happens next and when

Written or electronic outlines must be received by November 17, 2026. The public hearing is being held on December 16, 2026, at 10 a.m. Eastern Time (ET). Requests to speak and outlines of topics to be discussed at the public hearing must be received by November 17, 2026. If no outlines are received by November 17, 2026, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. ET on December 11, 2026.

The agency's dates, word for word.

Check it yourself

• The document in the Federal Register
• Docket IRS-2026-1090 on Regulations.gov
• Title 26 on eCFR

The record as published

Source: the Federal Register (public domain). The document in the Federal Register