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

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.

Comments are due 45 days after publication in the Federal Register, scheduled for August 11, 2026.

A public hearing on the proposed regulations will be held on October 15, 2026 at 10am ET.