Guidance on Eligible Investments for Trump Accounts; Hearing

Issuing agencies

Abstract

This document provides a notice of proposed rulemaking (CC- 00349938-26) published in the Federal Register on August 21, 2026. The proposed regulations provided guidance regarding eligible investments, which are the only assets in which the Trump account may be invested before the first day of the calendar year in which the account beneficiary attains 18.

Full Text

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<title>Federal Register, Volume 91 Issue 212 (Wednesday, November 4, 2026)</title>
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[Federal Register Volume 91, Number 212 (Wednesday, November 4, 2026)]
[Proposed Rules]
[Page 69522]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-22506]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[CC-00349938-26]
RIN 1545-BS14


Guidance on Eligible Investments for Trump Accounts; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; notice of hearing.

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SUMMARY: This document provides a notice of proposed rulemaking (CC-
00349938-26) published in the Federal Register on August 21, 2026. The 
proposed regulations provided guidance regarding eligible investments, 
which are the only assets in which the Trump account may be invested 
before the first day of the calendar year in which the account 
beneficiary attains 18.

DATES: Written or electronic outlines must be received by November 17, 
2026. The public hearing is being held on December 16, 2026, at 10 a.m. 
Eastern Time (ET). Requests to speak and outlines of topics to be 
discussed at the public hearing must be received by November 17, 2026. 
If no outlines are received by November 17, 2026, the public hearing 
will be cancelled. Requests to attend the public hearing must be 
received by 5 p.m. ET on December 11, 2026.

ADDRESSES: The hearing will be conducted by teleconference only. Send 
an outline of topic submission electronically via the Federal 
eRulemaking Portal at <a href="https://www.regulations.gov">https://www.regulations.gov</a> (indicate IRS and CC-
00349938-26). Send paper submissions to: CC:PA:01:PR (CC-00349938-26), 
Room 5503, Internal Revenue Service, P.O. Box 7604, Ben Franklin 
Station, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Justin R. Karlin at (202) 317-6842; concerning submissions of requests 
to testify and/or to attend the public hearing, the Publications and 
Regulations Section at (202) 317-6901 (not toll-free numbers) or by 
email at <a href="/cdn-cgi/l/email-protection#e8989d8a84818b808d899a81868f9ba8819a9bc68f879e"><span class="__cf_email__" data-cfemail="92e2e7f0fefbf1faf7f3e0fbfcf5e1d2fbe0e1bcf5fde4">[email&#160;protected]</span></a> (preferred).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking and notice of public hearing (CC-
00349938-26) published in the Federal Register on August 21, 2026 (91 
FR 54280). This hearing will be held in a telephonic-only format.
    The rules of 26 CFR 601.601(a)(3) apply to the public hearing. 
Individuals who wish to testify at the public hearing must submit an 
outline of the topics to be discussed and the time to be devoted to 
each topic by November 17, 2026. A period of 10 minutes will be 
allotted to each person testifying.
    An agenda showing the scheduling of the speakers will be prepared 
after the deadline for receiving outlines has passed. Copies of the 
agenda will be available via <a href="https://www.regulations.gov">https://www.regulations.gov</a> under the 
title of Supporting & Related Material. If no outline of the topics to 
be discussed is received by November 17, 2026, the hearing will be 
cancelled and a notice of cancellation of the public hearing will be 
published in the Federal Register. Copies of the agenda will be 
available via the Federal eRulemaking Portal (<a href="https://www.regulations.gov">https://www.regulations.gov</a>) under the title of Supporting & Related Material.
    Individuals who want to attend the public hearing by telephone 
without testifying must also send an email to <a href="/cdn-cgi/l/email-protection#522227303e3b313a3733203b3c3521123b20217c353d24"><span class="__cf_email__" data-cfemail="9eeeebfcf2f7fdf6fbffecf7f0f9eddef7ecedb0f9f1e8">[email&#160;protected]</span></a> to 
receive the telephone number and access code for the hearing. The 
subject line of the email must contain the regulation number (CC-
00349938-26) and the language ``ATTEND Hearing Telephonically.'' For 
example, the subject line may say: Request to ATTEND Hearing 
Telephonically for (CC-00349938-26). Requests to attend the hearing 
must be received by 5:00 p.m. ET on December 11, 2026.
    Public hearings will be made accessible to people with 
disabilities. To request special assistance during a public hearing, 
please contact the Publications and Regulations Section of the Office 
of Associate Chief Counsel (Procedure and Administration) by sending an 
email to <a href="/cdn-cgi/l/email-protection#79090c1b15101a111c180b10171e0a39100b0a571e160f"><span class="__cf_email__" data-cfemail="49393c2b25202a212c283b20272e3a09203b3a672e263f">[email&#160;protected]</span></a> (preferred) or by telephone at (202) 
317-6901 (not a toll-free number) by December 10, 2026.
    Any additional questions regarding speaking at or attending the 
hearing may also be emailed to <a href="/cdn-cgi/l/email-protection#d9a9acbbb5b0bab1bcb8abb0b7beaa99b0abaaf7beb6af"><span class="__cf_email__" data-cfemail="bfcfcaddd3d6dcd7dadecdd6d1d8ccffd6cdcc91d8d0c9">[email&#160;protected]</span></a>.

Regina L. Johnson,
Federal Register Liaison Publications and Regulations Section Associate 
Chief Counsel (Procedure and Administration).
[FR Doc. 2026-22506 Filed 11-3-26; 8:45 am]
BILLING CODE 4831-GV-P


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