H.R. 7737

119 HR 7737 IH: Savings and Early Exposure to Diversified Securities Act of 2026
 U.S. House of Representatives
 2026-02-26
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 I  119th CONGRESS  2d Session  H. R. 7737  IN THE HOUSE OF REPRESENTATIVES   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    A BILL
To amend the Internal Revenue Code of 1986 to treat digital asset indexes as eligible investments for purposes of Trump accounts.
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  .
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.
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.