{"abstract":"This document contains proposed regulations relating to Trump accounts. The proposed regulations would provide guidance regarding eligible investments, which are the only assets in which Trump account funds may be invested before the first day of the calendar year in which the account beneficiary attains age 18. The proposed regulations would affect account beneficiaries 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/2026/08/21/2026-17123.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 54280","comment_url":"http://www.regulations.gov/commenton/IRS-2026-1090-0001","comments_close_on":"2026-10-20","correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by October 20, 2026.","disposition_notes":null,"docket_ids":["CC-00349938-26"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":43,"comment_start_date":"2026-08-21","updated_at":"2026-10-22T01:56:31.733-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-1090-0001","allow_late_comments":true,"id":"IRS-2026-1090-0001","comment_end_date":"2026-10-21","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2026-1090","title":"Guidance on Eligible Investments for Trump Accounts (CC-00349938-26)"}],"document_number":"2026-17123","effective_on":null,"end_page":54295,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/08/21/2026-17123.xml","html_url":"https://www.federalregister.gov/documents/2026/08/21/2026-17123/guidance-on-eligible-investments-for-trump-accounts","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-17123?publication_date=2026-08-21","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-08-21/2026-17123/mods.xml","not_received_for_publication":null,"page_length":16,"page_views":{"count":3870,"last_updated":"2026-10-22 22:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-08-21/pdf/2026-17123.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-17123.pdf?1787229917","publication_date":"2026-08-21","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/08/21/2026-17123.txt","regulation_id_number_info":{"1545-BS14":null},"regulation_id_numbers":["1545-BS14"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":43,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2026-1090","supporting_documents_count":0,"docket_id":"IRS-2026-1090","document_id":"IRS-2026-1090-0001","regulation_id_number":"1545-BS14","title":"Guidance on Eligible Investments for Trump Accounts (CC-00349938-26)","checked_regulationsdotgov_at":"2026-10-23T02:55:03Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2026-1090-0001","significant":null,"signing_date":null,"start_page":54280,"subtype":null,"title":"Guidance on Eligible Investments for Trump Accounts","toc_doc":"Eligible Investments for Trump Accounts","toc_subject":"Guidance","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":91}