IRS proposes rules on eligible investments for Trump accounts
The proposed rule would limit Trump account investments to specified assets until the beneficiary turns 18, with comments due Nov 17, 2026.
The Internal Revenue Service issued a notice of proposed rulemaking (CC-00349938-26) published on August 21, 2026, providing guidance on eligible investments, which are the only assets in which a Trump account may be invested before the first day of the calendar year the account beneficiary attains 18.
Written or electronic outlines must be received by November 17, 2026. The public hearing will be held by teleconference on December 16, 2026, at 10 a.m. Eastern Time. Requests to speak and outlines of topics must be submitted by the November 17 deadline; if no outlines are received, the hearing will be cancelled. Requests to attend the hearing must be received by 5 p.m. Eastern Time on December 11, 2026.
Outlines should be submitted electronically via the Federal eRulemaking Portal at https://www.regulations.gov, indicating IRS and CC-00349938-26. Paper submissions may be mailed to CC:PA:01:PR, Room 5503, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Attendance requests must be sent by email with the subject line containing the regulation number and the phrase "ATTEND Hearing Telephonically."
For questions about the proposed regulations, contact Justin R. Karlin at (202) 317-6842. For inquiries about testimony or attendance, contact the Publications and Regulations Section at (202) 317-6901 or the protected email address. Requests for disability assistance must be made by December 10, 2026.
An agenda showing speaker scheduling will be posted on regulations.gov after the November 17 deadline, with each speaker allotted 10 minutes. The hearing will be accessible to participants with disabilities.
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