In Notice 2026-48, the Internal Revenue Service (IRS) and Treasury announced an “intent to propose regulations regarding the federal Saver’s Match program, which beings in 2027.” The Notice describes anticipated Saver’s Match rules, and requests comments as the agencies consider future proposed regulations.
Notice 2026-48 is the start of implementing the Trump executive order (EO 14403) that requires IRS and Treasury to “increase public awareness of Saver’s Match contributions and help taxpayers participate in eligible retirement savings vehicles that provide low-cost, diversified, and indexed-based investment options.”
The Saver’s Match, enacted into law in SECURE 2.0, replaces the Saver’s Credit with respect to retirement savings contributions. It provides eligible (low-to-middle income) taxpayers with matches of up to 50 percent of the first $2,000 of qualified retirement savings contributions made to an employer-sponsored retirement plan or IRA. The program starts in 2028 based on contributions made for the 2027 tax year.
Treasury said it will launch TrumpIRA.gov on January 1, 2027. The Notice says, “The website will provide information about high-quality, low-cost IRAs, with a focus on workers who do not have access to an employer-sponsored retirement plan.” The website is expected to list financial institutions that offer IRAs and accept Saver’s Match contributions, along with other “established criteria.”
Prospects: Comments from interested parties on Saver’s match contributions are due by October 5, 2026.
NAIFA Staff Contact: Jayne Fitzgerald – Director – Government Relations, at jfitzgerald@naifa.org