[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7737 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 7737

   To amend the Internal Revenue Code of 1986 to treat digital asset 
    indexes as eligible investments for purposes of Trump accounts.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 26, 2026

  Mrs. Kim (for herself, Mr. Timmons, and Ms. Salazar) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to treat digital asset 
    indexes as eligible investments for purposes of Trump accounts.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Savings and Early Exposure to 
Diversified Securities Act of 2026'' or the ``SEEDS Act of 2026''.

SEC. 2. MAKING DIGITAL ASSET INDEXES ELIGIBLE INVESTMENTS FOR PURPOSES 
              OF TRUMP ACCOUNTS.

    (a) In General.--Section 530A(b)(3)(B) of the Internal Revenue Code 
of 1986 is amended--
            (1) in clause (i), by striking ``or'' at the end,
            (2) by redesignating clause (ii) as clause (iii), and
            (3) by inserting after clause (i) the following new clause:
                            ``(ii) an index comprised of digital 
                        assets,''.
    (b) Effective Date.--The amendments made by this section shall 
apply to investments made after the date of the enactment of this Act.

SEC. 3. TRUMP ACCOUNTS CONTRIBUTION PILOT PROGRAM MADE PERMANENT.

    (a) In General.--Section 6434 of the Internal Revenue Code of 1986 
is amended--
            (1) in the heading, by striking ``pilot'', and
            (2) in subsection (c)(1), by striking ``and before January 
        1, 2029,''.
    (b) Conforming Amendments.--
            (1) Section 6213(g)(2)(AA) of such Code is amended by 
        striking ``pilot''.
            (2) The item relating to section 6434 in the table of 
        sections for subchapter B of chapter 65 of such Code is amended 
        by striking ``pilot''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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