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What specific IRS rules change the required minimum distribution (RMD) age in 2026 and how did Congress or the IRS authorize it?
Executive summary
Congress changed RMD ages in two laws: the SECURE Act of 2019 raised the RMD starting age to 72, and SECURE 2.0 (enacted December 2022) raised it again to 73 (effective 2023) with a scheduled rise to 75 in 2033; these statutory changes are discussed in IRS guidance and analyst summaries [1] [2]. The IRS has proposed and then delayed certain implementing regulations so that portions of final RMD rules tied to SECURE 2.0 will not apply earlier than the 2026 distribution year, and in the meantime taxpayers are told to use reasonable, good‑faith interpretations [3] [4].
1. What law actually changed the RMD age — Congress wrote the rule
The rise in RMD ages traces to statutes passed by Congress: the SECURE Act of 2019 moved the age from 70½ to 72, and SECURE 2.0, passed in December 2022, raised the RMD age to 73 for those meeting the birthdate rules beginning in 2023 and provided for a later increase to 75 beginning in 2033 (sources summarize the statutory timeline and future increase) [1] [2]. Coverage across IRS and policy outlets confirms that these are congressional changes enacted as law, not unilateral IRS policy [2] [1].
2. How the IRS is involved — regulations to implement Congressional language
After Congress enacts a law, the Treasury/IRS write regulations to interpret statutory terms and handle technical details. The IRS issued proposed and final regulations (including proposals in July 2024) to implement SECURE and SECURE 2.0 provisions and to clarify items such as applicable ages for certain birth cohorts and Roth‑RMD interactions [3] [4]. Those regulatory actions are the normal administrative step to operationalize Congress’s statutes [3].
3. Why 2026 matters — IRS delayed parts of the rules to give time to implement
Although some regulations were proposed to be effective in 2025, the IRS announced that the final regulations “will not apply any earlier than the 2026 distribution calendar year,” effectively delaying applicability of certain proposed RMD regulatory provisions until 2026 [3] [4]. The IRS cited implementation difficulties raised by commenters and instructed taxpayers to follow reasonable, good‑faith interpretations of the statutes until the rules’ final applicability date [3].
4. What specific rule elements are implicated by the delay
The proposed regulations address technical points left to Treasury/IRS under the statutes — for example, clarifying the applicable RMD age for people born in 1959, whether voluntary Roth distributions count toward RMD amounts for employer plans, and other SECURE 2.0–related details such as spousal elections and the 10‑year rule for inherited accounts [3] [4]. The delay applies to “certain portions” of those regulations, not a wholesale rollback of the statutory age changes that Congress already enacted [3] [4].
5. What taxpayers should do now — follow statutes, IRS guidance, and reasonable good‑faith interpretations
Available IRS guidance and plan sponsor guidance tells account owners that the statutory RMD ages (e.g., age 73 for many people beginning in 2023) remain operative, and where regulatory guidance is not yet finally applicable, taxpayers should adopt reasonable, good‑faith interpretations of the statutory provisions until final rules apply no earlier than the 2026 distribution year [3] [2]. For practical timing questions (for instance, someone turning 73 in 2025 may delay their first RMD until April 1, 2026), IRS pages and multiple financial outlets reiterate the April‑1 first‑RMD latitude and the consequence that two RMDs may be required in the same calendar year if you delay [5] [6] [7].
6. Competing perspectives and limitations in reporting
News and advisory sources emphasize different concerns: practitioner summaries framed the IRS delay as necessary because commentators said implementing the proposed rules by 2025 would be difficult [4], while wealth advisors stress the practical tax consequences for individuals deciding whether to delay a first RMD (extra taxable income in the following year) [6] [7]. Available sources do not mention any judicial action reversing the statutory increases; they show the IRS delay is an administrative timing decision about regulatory applicability rather than a Congressional reversal [3] [4] [1].
7. Bottom line for readers
Congress changed the RMD ages through the SECURE Act [8] and SECURE 2.0 [9]; the IRS is implementing those statutes through regulations but has postponed final applicability of certain 2024–2025 proposed rules until at least the 2026 distribution year, asking taxpayers to rely on reasonable, good‑faith statutory interpretations in the interim [1] [3]. If you face a timing choice (e.g., turning 73 in 2025), consult plan documents and consider tax consequences before using the April‑1 delay — the statutory ages still stand even as some regulatory details await final applicability [5] [7].