The SEEDS Act of 2026 proposes significant changes to the Internal Revenue Code concerning "Trump accounts." It aims to expand investment opportunities within these accounts by designating digital asset indexes as eligible investments. This provision would apply to all investments made after the bill's enactment, broadening the scope of assets that can be held. Furthermore, the bill seeks to make the existing "Trump accounts contribution pilot program" a permanent fixture . It achieves this by removing the "pilot" designation and eliminating the previously established sunset date of January 1, 2029. These amendments will take effect for taxable years beginning after December 31, 2025, ensuring the program's long-term continuity and availability.