H.R. 8313

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8313 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 8313

To amend the Internal Revenue Code of 1986 to make permanent the Trump 
accounts contribution pilot program, and for other purposes.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

April 15, 2026

Mr. Smith of Nebraska (for himself, Mr. Moore of Utah, and Mr. Jack) 
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 make permanent the Trump 
accounts contribution pilot program, and for other purposes.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Trump Accounts for All Generations 
Act''.

SEC. 2. PERMANENT EXTENSION AND ENHANCEMENT OF TRUMP ACCOUNTS 
CONTRIBUTION PILOT PROGRAM.

(a) Permanent Extension.--Section 6434(c)(1) of the Internal 
Revenue Code of 1986 is amended by striking ``and before January 1, 
2029,''.
(b) Inflation Adjustment.--Section 6434 of such Code, as amended by 
subsection (a), is amended--
(1) by redesignating subsections (h) and (i) as subsections 
(i) and (j), respectively, and
(2) by inserting after subsection (g) the following new 
subsection:
``(h) Inflation Adjustment.--In the case of any taxable year 
beginning after 2028, the $1,000 amount in subsection (a) shall be 
increased by an amount equal to--
``(1) such dollar amount, multiplied by
``(2) the cost-of-living adjustment determined under 
section 1(f)(3) for the calendar year in which the taxable year 
begins, determined by substituting `calendar year 2027' for 
`calendar year 2016' in subparagraph (A)(ii) thereof.
If any increase under this subsection is not a multiple of $100, such 
increase shall be rounded to the next lowest multiple of $100.''.
(c) Conforming Amendments.--
(1) Section 6434 of such Code, as amended by the preceding 
provisions of this section, is amended by striking ``pilot'' in 
the heading thereof.
(2) Section 6213(g)(2)(AA) of such Code is amended by 
striking ``pilot''.
(3) Section 6659 of such Code is amended by striking 
``pilot'' in the heading thereof.
(4) 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''.
(5) The item relating to section 6659 in the table of 
sections for part I of subchapter A of chapter 68 of such Code 
is amended by striking ``pilot''.
(d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2026.
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