Pending and recently-enacted federal legislation that affects Roth IRA rules, from active SECURE 3.0 discussion drafts back to the foundational TCJA and SECURE Act changes. Entries are newest first. Updated as bills move through committee markup, amendment, passage, or lapse.
What qualifies: federal legislation with direct effect on Roth IRA contributions, conversions, distributions, inheritance, or reporting. We track enacted laws back to 2017 and active proposals. State-level retirement legislation is out of scope; IRS regulatory guidance is tracked separately on the IRS Notice & Ruling Tracker.
2026-04-30 · Executive Order issued
ActiveTrumpIRA.gov / Saver's Match implementation
Executive Order "Promoting Retirement-Savings Access for American Workers by Establishing TrumpIRA.gov" directs the Treasury Department to build a federal portal — by January 1, 2027 — listing low-cost IRAs (net-expense ratio ≤ 0.15%, no minimum contribution or balance) from private financial institutions, for adults without employer-sponsored retirement plans. Implements the Federal Saver's Match (SECURE 2.0 §103, IRC §6433) effective tax year 2027 — up to $1,000/$2,000 match for eligible savers. Treasury and Labor implementation regulations pending. Detailed explainer: TrumpIRA.gov canonical. Distinct from the OBBBA-created Trump Accounts program for children.
2026 (pending) · Legislation in draft
ActiveSECURE 3.0 discussion drafts
Multiple discussion drafts circulating in the House Ways & Means Committee and Senate Finance Committee addressing further retirement-savings expansions. Representative items under discussion: raising catch-up limits, adjusting the SECURE 2.0 §603 Roth-catch-up threshold, expanding auto-IRA programs, and modifying the 10-year rule for certain EDB categories. No enacted bill as of April 2026.
2025-2026 · TCJA expiration
ActiveIndividual tax rate reset
The individual income tax provisions of the 2017 Tax Cuts and Jobs Act expire after tax year 2025 unless extended. Reversion would push the top bracket from 37% back to 39.6% and compress middle brackets, directly affecting Roth-conversion optimization. Multiple House and Senate proposals to extend, modify, or allow sunset are moving in parallel.
Ongoing · Active (not enacted)
ActiveSECURE 2.0 technical corrections
Technical-corrections legislation addressing drafting errors and ambiguities in the original SECURE 2.0 text (e.g., §603 Roth catch-up clarifications, §107 RMD-age glitches, §126 529-to-Roth nuances) has been discussed in multiple Congresses but as of this writing has NOT been enacted as a standalone bill. Some clarifications have flowed through other vehicles (IRS regulations such as TD 10001 and TD 10007; OBBBA, 2025). Monitor for a dedicated corrections bill or Roth-adjacent provisions in future revenue packages.
2025-07-04 · Enacted
EnactedOBBBA §70204 — Trump Accounts (IRC §530A)
The One Big Beautiful Bill Act (P.L. 119-21) created Trump Accounts at IRC §530A — a tax-favored Traditional IRA for U.S. citizen children under age 18, with a $5,000 annual cap (2026–2027), ≤0.10%-expense-ratio U.S.-equity-index investment requirement, and a federal $1,000 seed for children born 2025–2028 under IRC §6434. Companion provision IRC §128 provides a $2,500 employer income exclusion. First contributions accepted July 4, 2026. IRS Notice 2025-68 (Dec 2, 2025) provides interim guidance, including the conversion-to-Roth IRA path at age 18. Proposed regulations REG-117270-25 (Mar 9, 2026) and REG-117002-25 (Pilot Program) pending finalization. Detailed explainer: Trump Accounts canonical. Distinct from the TrumpIRA.gov federal portal for adult workers.
2022-12-29 · Enacted
EnactedSECURE Act 2.0
The Consolidated Appropriations Act of 2023 (P.L. 117-328) contained the SECURE Act 2.0 of 2022. Key Roth-adjacent provisions: §103 Saver's Match (effective 2027), §107 RMD age to 73/75, §126 529-to-Roth rollovers with $35K lifetime cap, §302 reduced missed-RMD excise, §601 Roth SEP/SIMPLE option, §603 Roth-only catch-ups for high earners.
2019-12-20 · Enacted
EnactedSECURE Act of 2019
Setting Every Community Up for Retirement Enhancement Act (P.L. 116-94). Eliminated the stretch IRA for most non-spouse beneficiaries, replacing it with the 10-year rule under IRC §401(a)(9)(H). Preserved stretch for Eligible Designated Beneficiaries (EDBs). Raised the RMD age from 70½ to 72.
2017-12-22 · Enacted
EnactedTax Cuts and Jobs Act
Public Law 115-97. Eliminated Roth conversion recharacterization under IRC §408A(d)(6) effective for tax years after 2017, subject to a one-year transition for 2017 conversions. Adjusted individual tax brackets with a sunset after 2025.
ongoing · Legislation proposed
ActiveRetirement Savings for Americans Act
Bipartisan proposal (Senators Hickenlooper-Tillis, various House companion bills in the 118th and 119th Congresses) to create a federal portable retirement savings account with auto-enrollment and a federal match for low- and moderate-income workers. If enacted, would interact with Saver's Match but is a separate vehicle rather than a Roth IRA modification.
ongoing · Legislation proposed
ActiveBillionaire Income Tax and related mega-IRA proposals
A line of proposals dating back to the Peter Thiel Roth reporting (2021) would cap Roth-IRA balances above a threshold (often $10 million), require mandatory distributions of excess, or disallow conversions at high income. Included in various budget-reconciliation drafts in 2021-2022; none enacted. A version resurfaced in the 2025 budget-proposal cycle.
How to use this tracker
"Active" entries are still moving — check for updated status before relying on specifics. "Enacted" entries are law, with the relevant public law number noted. We do not handicap probability of passage for active legislation; that is a political forecast, not a legal fact.
We update this page when: a tracked bill is amended, voted on, passed, or allowed to lapse at the end of a Congress; a new bill is introduced that would substantively change Roth rules; or a companion-bill relationship changes. Routine procedural motions are not tracked.
Related pages
IRS Notice & Ruling Tracker for implementing regulations. Changelog for site updates. Editorial guidelines.