February 26, 2026
Mrs. Kim (for herself, Mr. Timmons, and Ms. Salazar) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to treat digital asset indexes as eligible investments for purposes of Trump accounts.
Section 1. Short title
This Act may be cited as the Savings and Early Exposure to Diversified Securities Act of 2026
or the SEEDS Act of 2026
.
Sec. 2. Making digital asset indexes eligible investments for purposes of Trump accounts
(a) In general
Section 530A(b)(3)(B) of the Internal Revenue Code of 1986 is amended—
(1)
in clause (i), by striking or
at the end,
(2)
by redesignating clause (ii) as clause (iii), and
(3)
by inserting after clause (i) the following new clause:
(ii)
an index comprised of digital assets,
(b) Effective date
The amendments made by this section shall apply to investments made after the date of the enactment of this Act.
Sec. 3. Trump accounts contribution pilot program made permanent
(a) In general
Section 6434 of the Internal Revenue Code of 1986 is amended—
(1)
in the heading, by striking pilot
, and
(2)
in subsection (c)(1), by striking and before January 1, 2029,
.
(b) Conforming amendments
(1)
Section 6213(g)(2)(AA) of such Code is amended by striking pilot
.
(2)
The item relating to section 6434 in the table of sections for subchapter B of chapter 65 of such Code is amended by striking pilot
.
(c) Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.