Treasury Department, Internal Revenue Service
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.
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Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 1 [REG-101355-26] RIN 1545-BS19 AGENCY: Internal Revenue Service (IRS), Treasury. ( printed page 51612) ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: 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. 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. ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. Submit electronic submissions via the Federal eRulemaking Portal at www.regulations.gov (indicate IRS and REG-101355-26) by following the online instru…
Other Federal Register documents from the same docket.
Citation: 91 FR 51611
