United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2026_register executive 2026-03-07 article Proposed Rules D09002ee1df2b145f D09002ee1df2b14c3 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains proposed regulations relating to the Trump accounts contribution pilot program under which the Trump accounts of eligible children can receive $1,000 pilot program contributions. Eligible children must be U.S. citizens with valid Social Security numbers born in 2025 through 2028. The proposed regulations would provide guidance on making an election for the Trump account of an eligible child to receive a $1,000 pilot program contribution. The proposed regulations would affect eligible children and individuals who would make elections with respect to those children. 91 FR 11203 https://www.govinfo.gov/app/details/FR-2026-03-09/2026-04534 2026-04534 fr09mr26-13 RIN 1545-BS00 4831-GV-P REG-117002-25 https://www.govinfo.gov/app/details/FR-2026-03-09/2026-04534 https://www.govinfo.gov/content/pkg/FR-2026-03-09/html/2026-04534.htm https://www.govinfo.gov/content/pkg/FR-2026-03-09/pdf/2026-04534.pdf Employment Taxes Estate Taxes Excise Taxes Gift Taxes Income Taxes Penalties Reporting and Recordkeeping Requirements 10 p. 11203 11212 91 FR 11203 Title 26 Part 301 26 CFR Part 301 RIN 1545-BS00 Trump Accounts Contribution Pilot Program; Federal Register Vol. 91, Issue PRORULE 2026-04534 DEPARTMENT OF THE TREASURY Internal Revenue Service 2026-04-08 REG-117002-25 4831-GV-P 2026-04534 Notice of proposed rulemaking.

This document contains proposed regulations relating to the Trump accounts contribution pilot program under which the Trump accounts of eligible children can receive $1,000 pilot program contributions. Eligible children must be U.S. citizens with valid Social Security numbers born in 2025 through 2028. The proposed regulations would provide guidance on making an election for the Trump account of an eligible child to receive a $1,000 pilot program contribution. The proposed regulations would affect eligible children and individuals who would make elections with respect to those children.

Written or electronic comments and requests for a public hearing must be received by April 8, 2026. Concerning the proposed regulations, Molly E. Lovern at (202) 317-5416; concerning submissions of comments or a public hearing, the Publications and Regulations Section at (202) 317-6901 (not toll-free numbers) or by email at publichearings@irs.gov (preferred). Employment Taxes Estate Taxes Excise Taxes Gift Taxes Income Taxes Penalties Reporting and Recordkeeping Requirements Trump Accounts Contribution Pilot Program, publichearings@irs.gov https://mba.tuck.dartmouth.edu/pages/faculty/ken.french/data_library.html https://www.irs.gov/filing/time-you-can-claim-a-credit-or-refund https://www.regulations.gov Vol. 91, no. 45 Office of the Federal Register, National Archives and Records Administration 2026-03-09 continuing daily deposited born digital 321 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2026-03-09 P0b002ee1df2b08b7 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr09mr26 https://www.govinfo.gov/app/details/FR-2026-03-09 https://www.govinfo.gov/content/pkg/FR-2026-03-09/pdf/FR-2026-03-09.pdf https://www.govinfo.gov/content/pkg/FR-2026-03-09/xml/FR-2026-03-09.xml fdlp 11129 11440 DGPO 2026-03-07 2026-03-07 FR-2026-03-09 machine generated eng FR FR-2026-03-09 91 45