Data / Federal rules / 2026-16314
Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs
The Internal Revenue Service published this proposed rule in the Federal Register on August 11, 2026. Comments closed on September 25, 2026.
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What the agency says
This document contains proposed regulations that would provide guidance with respect to employer contributions to Trump accounts, including applicable nondiscrimination rules, and the nondiscrimination rules for dependent care assistance programs. This document also provides a notice of a public hearing on the proposed regulations. The proposed regulations would affect employers maintaining a Trump account contribution program or a dependent care assistance program and employees participating in those programs.
Key facts
- Document number
- 2026-16314
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking and notice of public hearing
- Agency
- Treasury Department; Internal Revenue Service
- Published
- August 11, 2026
- Comments due
- September 25, 2026
- Dates
- Comments: Electronic or written comments must be received by September 25, 2026 Public Hearing: The public hearing is scheduled to be held on October 15, 2026 at 10 a.m. ET. Requests to speak and outlines of topics to be discussed at the public hearing must be received by September 25, 2026. If no requests to speak or outlines are received by September 25, 2026, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. ET on October 13, 2026.
- Docket
- REG-101355-26
- Regulation ID (RIN)
- 1545-BS19
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 23
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in August 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.