[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301860-105":53,"doc-detail-301860-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","employer-contributions-to-trump-accounts-and-nondiscrimination-rules-for-dependent-care-assistance-programs-notice-of-proposed-rulemaking-and-public-hearing","Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs - Notice of Proposed Rulemaking and Public Hearing","","Proposed regulations from the Internal Revenue Service would provide guidance on employer contributions to Trump accounts, including which nondiscrimination rules apply to dependent care assistance programs. The proposal also includes notice of a public hearing and explains that the rules would impact employers operating a Trump account contribution program or a dependent care assistance program, as well as employees participating in those programs. Comments and hearing participation have specified submission deadlines and procedures.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/employer-contributions-to-trump-accounts-and-nondiscrimination-rules-for-dependent-care-assistance-programs-notice-of-proposed-rulemaking-and-public-hearing/301860/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/employer-contributions-to-trump-accounts-and-nondiscrimination-rules-for-dependent-care-assistance-programs-notice-of-proposed-rulemaking-and-public-hearing/301860.png","ImageObject",442,249,{"name":88,"@type":89},"4398046744996","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What do the proposed regulations cover regarding employer contributions?","Question",{"text":108,"@type":109},"They provide guidance on employer contributions to Trump accounts, including the applicable nondiscrimination rules, and address nondiscrimination rules for dependent care assistance programs.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which employers and employees would be affected?",{"text":113,"@type":109},"Employers maintaining a Trump account contribution program or a dependent care assistance program, and employees participating in those programs.",{"name":115,"@type":106,"acceptedAnswer":116},"When is the public hearing scheduled and what happens if no requests are received?",{"text":117,"@type":109},"The public hearing is scheduled for October 15, 2026 at 10 a.m. ET. If no requests to speak or outlines are received by the specified deadline, the public hearing will be cancelled.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301860,1790178599,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":60,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":129,"file_id":130,"file_url":131,"file_type":132,"file_size":133,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":134,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":140},4398046744996,"[4831-GV-p]  \nThis document is scheduled to be published in the Federal Register on 2026-08-11 and available online at [https://www.federalregister.gov/d/2026-16314](https://www.federalregister.gov/d/2026-16314), and on  \n[https://govinfo.gov](https://govinfo.gov)  \nDEPARTMENT OF THE TREASURY  \nInternal Revenue Service  \n26 CFR Part 1  \n[REG-101355-26]  \nRIN 1545–BS19  \nEmployer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs  \nAGENCY: Internal Revenue Service (IRS), Treasury.  \nACTION: Notice of proposed rulemaking and notice of public hearing.  \nSUMMARY: 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.  \nDATES: Comments: Electronic or written comments must be received by [INSERT DATE 45 DAYS AFTER DATE OF PUBLICATION IN THE FEDERAL REGISTER] . 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 [INSERT DATE 45 DAYS AFTER DATE OF PUBLICATION IN THE FEDERAL REGISTER] . If no requests to speak or outlines are received by [INSERT DATE 45 DAYS AFTER DATE OF PUBLICATION IN THE FEDERAL REGISTER], the public hearing will be cancelled. Requests to attend the public hearing  \nmust be received by 5 p. m. ET on October 13, 2026.  \nADDRESSES: Commenters are strongly encouraged to submit public comments electronically. Submit electronic submissions via the Federal eRulemaking Portal at [www.regulations.gov](www.regulations.gov) (indicate IRS and REG-101355-26) by following the online instructions for submitting comments. Requests for the public hearing must be submitted as prescribed in Comments and Public Hearing in Part V of this preamble. Once submitted to the Federal eRulemaking Portal, comments cannot be edited or withdrawn. The Department of the Treasury (Treasury Department) and the IRS will publish for public availability any comments submitted to the IRS’s public docket. Send paper submissions to: CC:PA:01:PR (REG-101355-26), room 5503, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.  \nFOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Jennifer Friedman at (202) 317-5500; concerning submissions of comments and the public hearing, the Publications and Regulations Section at (202) 317-6901 (not toll-free numbers) or by email [at](at publichearings@irs.gov)[ publichearings@irs.gov](at publichearings@irs.gov) (preferred) .  \nSUPPLEMENTARY INFORMATION:  \nI. Authority  \nThis document contains proposed additions to the Income Tax Regulations (26 CFR part 1) to implement sections 128 and 129 of the Internal Revenue Code (Code) .  \nThese proposed regulations are promulgated under section 7805(a) of the Code, which provides that “the Secretary 1 shall prescribe all needful rules and regulations for the enforcement of [the Code], including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.”  \nII. Background  \nA.  In General  \n1 Section 7701(a)(11)(B) provides that the term “Secretary” means the Secretary of the Treasury or his delegate. Section 7701(a)(12)(A)(i) defines delegate to include any agency of the Treasury Department, which includes the IRS.  \n1. Section 128 Contributions to Trump Accounts  \nSection 70204 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA), added section 530A regarding Trump accounts to the C","cbCaifkFV0nRRaxM","https://ap.wps.com/l/cbCaifkFV0nRRaxM","pdf",417240,79,"English","# Agency and Action\n## Summary\n## Dates\n# Addresses and Submissions\n## Comment submission via regulations.gov\n## Public hearing requests and deadlines\n# Authority and Background\n## Authority under section 7805(a)\n## Background: In general\n## Trump accounts and contribution exclusion","[{\"question\":\"What do the proposed regulations cover regarding employer contributions?\",\"answer\":\"They provide guidance on employer contributions to Trump accounts, including the applicable nondiscrimination rules, and address nondiscrimination rules for dependent care assistance programs.\"},{\"question\":\"Which employers and employees would be affected?\",\"answer\":\"Employers maintaining a Trump account contribution program or a dependent care assistance program, and employees participating in those programs.\"},{\"question\":\"When is the public hearing scheduled and what happens if no requests are received?\",\"answer\":\"The public hearing is scheduled for October 15, 2026 at 10 a.m. ET. If no requests to speak or outlines are received by the specified deadline, the public hearing will be cancelled.\"}]","Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs - Notice of Proposed Rulemaking and Public Hearing | PDF",1789785897,28]