Notice 2025-68: Treasury Department and IRS intend to propose regulations providing guidance regarding section 530A (Trump accounts)

Notice 2025-68 taxpayers that the Treasury Department and IRS intend to propose regulations providing guidance regarding section 530A (Trump accounts) and related sections of the Code. Section II of this notice provides a general overview of how Trump accounts and the related sections of the Code work, but this notice is not intended to provide comprehensive guidance regarding Trump accounts. Section III of this notice addresses certain specific initial questions related to Trump accounts. Section IV of this notice contains a request for comments regarding section 530A and related sections of the Code.

Notice 2025-68 will be in IRB: 2025-52, dated: 12/22/2025

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