Savings and Early Exposure to Diversified Securities Act of 2026

H.R. 7737 · 119th Congress · Feb 26, 2026 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to treat digital asset indexes as eligible investments for purposes of Trump accounts.

This Act may be cited as the “Savings and Early Exposure to Diversified Securities Act of 2026” or the “SEEDS Act of 2026”.

(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.

(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.