What RMD age changes are proposed in the 2026 tax reform?
Executive summary
Proposed and recent RMD changes mostly reflect two timelines: the RMD starting age is 73 today for many and is scheduled to rise to 75 beginning in 2033 under SECURE 2.0 (reported by Fidelity and Charles Schwab) [1] [2]. The IRS has delayed some regulatory guidance implementing SECURE/SECURE 2.0 provisions so final rules tied to birth-year determinations and other tweaks will not apply earlier than the 2026 distribution year, and taxpayers should rely on good‑faith interpretations until then [3].
1. What the 2026 “tax reform” question actually points to — rule-delay, not a new age in law
There is no clear reporting in these sources that a new RMD age change specifically called “2026 tax reform” takes effect in 2026; instead, the IRS announced it will not make proposed RMD regulations applicable earlier than the 2026 distribution calendar year, effectively delaying implementation of certain regulatory details from 2025 to 2026 [3]. Multiple financial outlets continue to describe current RMD timing rules (start at age 73 for many) and the ability to delay a first RMD to April 1 of the following year, which are established by prior legislation rather than a 2026 legislative package [4] [5].
2. The core, statutory RMD ages you need to know now
SECURE 2.0 and earlier changes moved the statutory RMD start to age 73 for many people (applying already in recent years) and contains a scheduled increase to age 75 for people born in 1960 or later, effective in 2033 — these are the primary age milestones referenced in financial-firm and IRS guidance [1] [2]. Sources reiterate that the age 73 rule is currently operative and that age 75 is a future, legislated change — not a brand-new 2026 reform [2] [1].
3. What the IRS delay means for retirees and plan administrators
The IRS said commenters raised implementation difficulties with proposed 2024 regulations (including items reserved when the IRS issued final rules implementing SECURE Act changes), so the final regulations’ applicability date will be no earlier than the 2026 distribution year [3]. Until those final regulations take effect, the IRS advised taxpayers to follow a reasonable, good‑faith interpretation of the statutory provisions [3]. In plain terms: administrative detail and clarity may arrive with the 2026 applicability date, but taxpayers cannot assume new mechanics beyond the statutory ages until regulators finalize rules [3].
4. Immediate practical issues: deadlines, penalties and the April 1 option
Reporting from Motley Fool, Nasdaq and Yahoo reiterates existing practical rules: RMDs generally must be taken by December 31 each year, but the very first RMD may be delayed until April 1 of the following year (with the caveat that waiting creates two taxable distributions in that calendar year) [6] [5] [4]. Penalties have already been reduced from 50% to 25% for missed RMDs (and can drop to 10% if corrected promptly), a change already incorporated into guidance and referenced by advisory firms [7] [1].
5. Conflicting framings in the press — what to watch for
Some outlets treat the coming regulatory applicability in 2026 as a near-term “change” retirees must watch, while advisory sites emphasize there are “no new changes beginning in 2026” beyond previously enacted shifts (for example, one support site states no new RMD changes begin in 2026) [8]. Both perspectives are supported in the record: the IRS delay is a procedural shift affecting when proposed regulations become effective [3], while the statutory ages (73 now, 75 in 2033) are already enacted and repeatedly cited by financial firms [1] [2].
6. What sources do not say — limits of current reporting
Available sources do not mention a separate “2026 tax reform” that alters the statutory RMD ages beyond the SECURE/SECURE 2.0 schedule; they do not report a law enacted in 2025 or 2026 that changes the age thresholds away from the age‑73/age‑75 framework (not found in current reporting). They also do not provide final, binding regulatory text that would resolve all implementation questions — the IRS delay means those details are pending [3].
7. What retirees should do now
Advisors and publications recommend acting on the current statutory framework: treat age 73 as the operative RMD start for those covered now, remember the April 1 first‑year delay option and the December 31 annual deadline, and be prepared for regulatory clarifications tied to the 2026 applicability date — consult your plan administrator or tax advisor for a “good‑faith” approach until final IRS guidance is published [4] [3] [9].
Limitations: This summary relies only on the provided reporting. For definitive tax planning, taxpayers should consult the actual IRS final regulations when published and professional advisers; current articles and firm guidance reflect statutory changes and an IRS delay but not the final regulatory text [3].