119 HR 7737 IH: Savings and Early Exposure to Diversified Securities Act of 2026 U.S. House of Representatives 2026-02-26 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS2d SessionH. R. 7737IN THE HOUSE OF REPRESENTATIVESFebruary 26, 2026Mrs. Kim (for herself, Mr. Timmons, and Ms. Salazar) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to treat digital asset indexes as eligible investments for purposes of Trump accounts.

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.

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.

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.