# Prop. Treas. Reg. § 1.530A-2: [Added and Reserved]

Proposed regulation, not in force. REG-117270-25, 91 FR 61812, published 2026-09-30 <https://www.federalregister.gov/documents/2026/09/30/2026-20027/trump-accounts>. Interprets 26 U.S.C. § 530A.

Par. 3. Section 1.530A-2 is added and reserved.