Sponsors (3)
The bill expands investment choices and makes the Trump Accounts program permanent—providing continued access and administrative continuity—but increases taxpayer exposure to volatile digital assets, risks short-term revenue, and adds oversight burden while limiting chances to reevaluate the pilot.
Eligible taxpayers keep access to the Trump Accounts Contribution program because the pilot is made permanent beyond 2025.
The IRS can continue administering the program without repeated legislative extensions, providing administrative continuity and reducing periodic legislative disruptions.
Holders of Trump accounts gain the ability to invest in an index of digital assets, expanding investment options and potential portfolio diversification.
Taxpayers who invest in digital-asset indexes within Trump accounts face higher volatility and risk of larger losses compared with traditional assets.
Allowing speculative digital-asset indexes in tax-advantaged accounts could defer taxes on high-risk gains and reduce near-term federal tax revenue.
Making the pilot permanent increases long-term federal tax-code commitments without new appropriations, which could complicate future budget choices.
Based on analysis of 6 sections of legislative text.
Permits an index of digital assets as an eligible investment for specified tax-advantaged accounts and makes a related contribution pilot program permanent.
Introduced February 26, 2026 by Young Kim · Last progress February 26, 2026
Allows an index made up of digital assets to be held as an eligible investment in certain tax-advantaged “Trump accounts,” effective for investments made after enactment, and makes an existing contribution pilot program for those accounts permanent beginning in taxable years after December 31, 2025. The bill does not create new spending or change dollar amounts; it only adjusts tax-code language to expand allowed investments and remove the pilot label from a contribution program.