The US Department of the Treasury and the Internal Revenue Service have issued Notice 2026-48, signalling plans to develop regulations for the federal Saver’s Match programme, due to start in 2027.
The notice outlines the proposed structure of the Saver’s Match and invites public feedback ahead of formal rulemaking.
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It also initiates implementation of President Trump’s Executive Order 14403, “Promoting Retirement-Savings Access for American Workers by Establishing TrumpIRA.gov,” signed on 30 April.
The Executive Order is intended to raise awareness of Saver’s Match contributions and assist taxpayers in using eligible retirement savings arrangements that offer “low-cost, diversified, and index-based investment options”.
Under the Saver’s Match, eligible taxpayers will receive a federal contribution of up to 50% on the first $2,000 of qualifying retirement savings paid into an employer-sponsored plan or IRA. The maximum annual match will be $1,000 per qualifying taxpayer.
Payments under the Saver’s Match will begin in 2028, based on retirement contributions made for the 2027 tax year.
The programme, created under the SECURE 2.0 Act, will replace the Saver’s Credit for retirement savings contributions.
IRS CEO Frank J. Bisignano said: “Millions of low- and moderate-income Americans will have the opportunity to strengthen their retirement savings through the Saver’s Match program.
“The Saver’s Match makes saving easier and more rewarding by providing a direct federal contribution to an eligible taxpayer’s retirement account.
The notice is an important first step in implementing President Trump’s Executive Order with respect to the Saver’s Match program.”
As required by the Executive Order, Treasury plans to launch TrumpIRA.gov on 1 January 2027.
The website will provide information about “high-quality, low-cost IRAs,” with a particular emphasis on workers who do not have access to an employer-sponsored retirement plan.
The Executive Order states that individuals who contribute to IRAs and meet the eligibility conditions are entitled to receive a Saver’s Match contribution.
Notice 2026-48 requests comments from interested parties on Saver’s Match contributions by 5 October 2026.
