{"abstract":"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.","action":"Notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2026/08/11/2026-16314.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 51611","comment_url":null,"comments_close_on":"2026-09-25","correction_of":null,"corrections":["https://www.federalregister.gov/api/v1/documents/C1-2026-16314"],"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.","disposition_notes":null,"docket_ids":["REG-101355-26"],"dockets":[{"supporting_documents":[{"title":"Public Hearing Agenda REG-101355-26 Updated","document_id":"IRS-2026-0925-0074"},{"title":"Public Hearing Agenda (REG-101355-26)","document_id":"IRS-2026-0925-0073"}],"agency_name":"IRS","documents":[{"comment_count":70,"comment_start_date":"2026-08-11","updated_at":"2026-09-29T01:56:41.581-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-0925-0001","allow_late_comments":false,"id":"IRS-2026-0925-0001","comment_end_date":"2026-09-26","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":2,"id":"IRS-2026-0925","title":"Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs (REG-101355-26)"}],"document_number":"2026-16314","effective_on":null,"end_page":51633,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/08/11/2026-16314.xml","html_url":"https://www.federalregister.gov/documents/2026/08/11/2026-16314/employer-contributions-to-trump-accounts-and-nondiscrimination-rules-for-dependent-care-assistance","images":{"EP11AU26.055":{"large":"https://img.federalregister.gov/EP11AU26.055/EP11AU26.055_large.png","medium":"https://img.federalregister.gov/EP11AU26.055/EP11AU26.055_medium.png","original_size":"https://img.federalregister.gov/EP11AU26.055/EP11AU26.055_original_size.png"}},"images_metadata":{"EP11AU26.055":{"large":{"identifier":"EP11AU26.055","content_type":"image/png","size":21905,"width":822,"sha":"86c2e29796250d7e559521d0cb0a8611","url":"https://img.federalregister.gov/EP11AU26.055/EP11AU26.055_large.png","height":254},"medium":{"identifier":"EP11AU26.055","content_type":"image/png","size":8599,"width":492,"sha":"2d163f19357f8b0454cd5cd84e4024d8","url":"https://img.federalregister.gov/EP11AU26.055/EP11AU26.055_medium.png","height":152},"original_size":{"identifier":"EP11AU26.055","content_type":"image/png","size":28486,"width":1863,"sha":"50d986d099ac85794cda8cde3c238004","url":"https://img.federalregister.gov/EP11AU26.055/EP11AU26.055_original_size.png","height":576}}},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-16314?publication_date=2026-08-11","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-08-11/2026-16314/mods.xml","not_received_for_publication":null,"page_length":23,"page_views":{"count":25494,"last_updated":"2026-10-22 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-08-11/pdf/2026-16314.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-16314.pdf?1786365913","publication_date":"2026-08-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/08/11/2026-16314.txt","regulation_id_number_info":{"1545-BS19":null},"regulation_id_numbers":["1545-BS19"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":70,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2026-0925","supporting_documents_count":0,"docket_id":"IRS-2026-0925","document_id":"IRS-2026-0925-0001","regulation_id_number":"1545-BS19","title":"Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs (REG-101355-26)","checked_regulationsdotgov_at":"2026-09-30T08:55:03Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":51611,"subtype":null,"title":"Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs","toc_doc":"Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":91}