{"abstract":"This document contains temporary regulations regarding general requirements for Trump accounts, the establishment of an initial Trump account (including automatic enrollment by the Secretary of the Treasury), and qualified general contributions (including qualified stock contributions), which are a special type of contribution made to Trump accounts. These temporary regulations affect trustees of Trump accounts, account beneficiaries of Trump accounts, responsible parties of Trump accounts, and eligible donors who fund qualified general contributions.","action":"Temporary regulations.","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/2026/09/30/2026-20026.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 61705","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These temporary regulations are effective on September 30, 2026.","disposition_notes":null,"docket_ids":["TD 10056"],"dockets":[{"supporting_documents":[{"title":"Public Hearing Agenda (REG-117270-25)","document_id":"IRS-2026-0298-0066"}],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2026-09-30","updated_at":"2026-10-01T09:58:07.076-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-0298-0074","allow_late_comments":false,"id":"IRS-2026-0298-0074","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":1,"id":"IRS-2026-0298","title":"Trump Accounts (REG-117270-25)"},{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2026-10-01","updated_at":"2026-10-01T12:57:10.765-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-1321-0002","allow_late_comments":false,"id":"IRS-2026-1321-0002","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2026-1321","title":"Trump Accounts (CC-00226466-26)"}],"document_number":"2026-20026","effective_on":"2026-09-30","end_page":61727,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/09/30/2026-20026.xml","html_url":"https://www.federalregister.gov/documents/2026/09/30/2026-20026/trump-accounts","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-20026?publication_date=2026-09-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-09-30/2026-20026/mods.xml","not_received_for_publication":null,"page_length":23,"page_views":{"count":2201,"last_updated":"2026-10-08 12:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-09-30/pdf/2026-20026.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-20026.pdf?1790685920","publication_date":"2026-09-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/09/30/2026-20026.txt","regulation_id_number_info":{"1545-BS27":null},"regulation_id_numbers":["1545-BS27"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Public Hearing Agenda (REG-117270-25)","document_id":"IRS-2026-0298-0066"}],"comments_count":0,"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":1,"docket_id":"IRS-2026-0298","document_id":"IRS-2026-0298-0074","regulation_id_number":"1545-BR91","title":"Trump Accounts (REG-117270-25)","checked_regulationsdotgov_at":"2026-10-07T23:55:03Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":61705,"subtype":null,"title":"Trump Accounts","toc_doc":"Trump Accounts","toc_subject":null,"topics":[],"type":"Rule","volume":91}