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 Aug. 21, 2026, proposed regulations were issued to address eligible investments for Trump accounts. The proposed rules focus on the investment restrictions that apply before the first day of the calendar year in which the account beneficiary turns 18, when Trump account funds