Trump accounts, established under H.R. 1, P.L. 119-21, the law known as the One Big Beautiful Bill Act (OBBBA) under Sec. 530A, are new tax-advantaged savings accounts designed to help families build financial security for minors.
On Sept. 29, 2026, Treasury and the IRS released temporary and proposed regulations addressing the establishment and administration of Trump accounts, including automatic enrollment by Treasury and rules for qualified general and stock contributions. The proposed regulations also replace the March 2026 proposed rules