# Prop. Treas. Reg. § 1.530A-7: Qualified general contributions and qualified stock contributions.

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. 5. Section 1.530A-7 is added to read as follows:

(a)-(e) [The text of proposed § 1.530A-7(a) through (e) is the same as the text of § 1.530A-7T(a) through (e) in the temporary rule published elsewhere in this issue of the Federal Register .]

(f) Applicability date. This section applies to taxable years beginning on or after the date the Treasury decision adopting this section as a final regulation is published in the Federal Register .