{"abstract":"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.","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/2026/03/09/2026-04534.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"301","title":26}],"citation":"91 FR 11203","comment_url":null,"comments_close_on":"2026-04-08","correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by April 8, 2026.","disposition_notes":null,"docket_ids":["REG-117002-25"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":14,"comment_start_date":"2026-03-09","updated_at":"2026-04-09T17:56:10.328-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-0299-0001","allow_late_comments":false,"id":"IRS-2026-0299-0001","comment_end_date":"2026-04-09","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2026-0299","title":"Trump Accounts Contribution Pilot Program (REG-117002-25)"}],"document_number":"2026-04534","effective_on":null,"end_page":11212,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/03/09/2026-04534.xml","html_url":"https://www.federalregister.gov/documents/2026/03/09/2026-04534/trump-accounts-contribution-pilot-program","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-04534?publication_date=2026-03-09","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-03-09/2026-04534/mods.xml","not_received_for_publication":null,"page_length":10,"page_views":{"count":9432,"last_updated":"2026-09-23 06:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-03-09/pdf/2026-04534.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-04534.pdf?1772804711","publication_date":"2026-03-09","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/03/09/2026-04534.txt","regulation_id_number_info":{"1545-BS00":null},"regulation_id_numbers":["1545-BS00"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":14,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2026-0299","supporting_documents_count":0,"docket_id":"IRS-2026-0299","document_id":"IRS-2026-0299-0001","regulation_id_number":"1545-BS00","title":"Trump Accounts Contribution Pilot Program (REG-117002-25)","checked_regulationsdotgov_at":"2026-04-10T23:55:07Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":11203,"subtype":null,"title":"Trump Accounts Contribution Pilot Program","toc_doc":"Trump Accounts Contribution Pilot Program","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":91}