Departments Release Proposed Rules on Employer Contributions to Trump Accounts and Nondiscrimination Rules for DCAPs; Comments Due September 25

The U.S. Department of Treasury (Treasury) and the Internal Revenue Service (IRS) issued technical corrections to the proposed rule on employer contributions to Trump accounts and nondiscrimination rules for dependent care assistance programs regarding the public hearing, an image on tax rates, and definitions.

(Updated August 21, 2026)

The U.S. Department of Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed rules that provide guidance on employer contributions to Trump accounts, including applicable nondiscrimination rules, and the nondiscrimination rules for dependent care assistance programs (DCAPs). The proposed rules would affect employers maintaining a Trump account contribution program or a DCAP and the employees participating in those programs.

The proposed rules require that a contribution program for the accounts must be established in a separate written plan that outlines employee eligibility, if contributions can be made via a Section 125 cafeteria plan, and how an employee can designate the Trump account to receive contributions.

The proposed regulations also clarify how the nondiscrimination requirements apply to Trump Account contribution programs and DCAPs. In general, eligibility to participate in these programs and contributions and benefits under these programs must not discriminate in favor of highly compensated employees or their dependents.

Comments are due September 25, 2026.

A public hearing on the proposed regulations will be held on October 15, 2026 at 10am ET. Requests to speak and outlines of topics to be discussed at the hearing must be received by October 13, 2026.

IRS news release

(Posted August 12, 20256)