The US Treasury Department and Internal Revenue Service have issued Notice 2026-48 outlining anticipated rules for the federal Saver’s Match program, which is scheduled to begin in 2027, and are seeking public comments on its implementation.
The US Department of the Treasury and the Internal Revenue Service (IRS) issued Notice 2026-48 on 7 August, announcing their intention to propose regulations on the federal Saver’s Match program. The notice outlines anticipated rules for the programme and requests public input to inform future proposed regulations.
The notice also represents an initial step in implementing President Donald Trump’s Executive Order 14403, issued on 30 April. The order seeks to increase awareness of the Saver’s Match and facilitate access to eligible retirement savings vehicles offering low-cost, diversified and index-based investment options.
The Saver’s Match, established under the SECURE 2.0 Act, will replace the Saver’s Credit for eligible retirement savings contributions. Under the programme, eligible taxpayers may receive a federal contribution equal to up to 50% of the first USD 2,000 of qualifying contributions to an employer-sponsored retirement plan or individual retirement account (IRA), subject to a maximum annual match of USD 1,000.
The match will apply to qualifying contributions made for the 2027 tax year, with eligible taxpayers expected to receive the benefit beginning in 2028.
Under Executive Order 14403, Treasury is also scheduled to launch TrumpIRA.gov on 1 January 2027. The website is intended to provide information on low-cost IRA options, particularly for workers without access to employer-sponsored retirement plans.
Treasury and the IRS anticipate that the website will include a list of financial institutions offering IRAs that can accept Saver’s Match contributions and meet specified criteria. Further information for IRA providers seeking inclusion on the website is expected later in 2026.
Notice 2026-48 requests comments on the Saver’s Match by 5 October 2026 and identifies specific areas where Treasury and the IRS are seeking stakeholder input, together with instructions for submitting comments.
