{"abstract":"This document contains proposed regulations relating to Trump accounts. The proposed regulations provide guidance on making an election to open a Trump account and reserve additional sections for further guidance on Trump accounts. The proposed regulations would affect children eligible to have a Trump account, individuals who would make elections with respect to those children, and trustees of Trump accounts.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2026/03/09/2026-04533.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 11194","comment_url":"http://www.regulations.gov/commenton/IRS-2026-0298-0001","comments_close_on":"2026-05-08","correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by May 8, 2026.","disposition_notes":null,"docket_ids":["REG-117270-25"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":119,"comment_start_date":"2026-03-09","updated_at":"2026-05-28T00:02:37.646-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-0298-0001","allow_late_comments":true,"id":"IRS-2026-0298-0001","comment_end_date":"2026-05-09","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2026-0298","title":"Trump Accounts (REG-117270-25)"}],"document_number":"2026-04533","effective_on":null,"end_page":11203,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/03/09/2026-04533.xml","html_url":"https://www.federalregister.gov/documents/2026/03/09/2026-04533/trump-accounts","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-04533?publication_date=2026-03-09","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-03-09/2026-04533/mods.xml","not_received_for_publication":null,"page_length":10,"page_views":{"count":7176,"last_updated":"2026-05-29 12:15:10 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-03-09/pdf/2026-04533.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-04533.pdf?1772804710","publication_date":"2026-03-09","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/03/09/2026-04533.txt","regulation_id_number_info":{"1545-BR91":null},"regulation_id_numbers":["1545-BR91"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":119,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2026-0298","supporting_documents_count":0,"docket_id":"IRS-2026-0298","document_id":"IRS-2026-0298-0001","regulation_id_number":"1545-BR91","title":"Trump Accounts (REG-117270-25)","checked_regulationsdotgov_at":"2026-05-29T04:02:52Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2026-0298-0001","significant":null,"signing_date":null,"start_page":11194,"subtype":null,"title":"Trump Accounts","toc_doc":"Trump Accounts","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":91}