SEEDS Act of 2026

This Act may be cited as the Savings and Early Exposure to Diversified Securities Act of 2026 or the SEEDS Act of 2026.

Section 530A(b)(3)(B) of the Internal Revenue Code of 1986 is amended—

(1) in clause (i), by striking or at the end,

(2) by redesignating clause (ii) as clause (iii), and

(3) by inserting after clause (i) the following new clause:

(ii) an index comprised of digital assets,

(3) .

The amendments made by this section shall apply to investments made after the date of the enactment of this Act.

Section 6434 of the Internal Revenue Code of 1986 is amended—

(1) in the heading, by striking pilot, and

(2) in subsection (c)(1), by striking and before January 1, 2029,.

(1) Section 6213(g)(2)(AA) of such Code is amended by striking pilot.

(2) The item relating to section 6434 in the table of sections for subchapter B of chapter 65 of such Code is amended by striking pilot.

The amendments made by this section shall apply to taxable years beginning after December 31, 2025.