Proposed Rule2026-20021
Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs; Hearing
Primary source
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Published
September 30, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document announces that the public hearing scheduled for October 15, 2026, at 10 a.m. ET, for the notice of proposed rulemaking and notice of public hearing (REG-101355-26) published in the Federal Register on August 11, 2026, has been changed to a telephonic-only hearing. These proposed regulations would provide guidance with respect to employer contributions to Trump accounts, including applicable nondiscrimination rules, and the nondiscrimination rules for dependent care assistance programs.
Full Text
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<title>Federal Register, Volume 91 Issue 188 (Wednesday, September 30, 2026)</title>
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[Federal Register Volume 91, Number 188 (Wednesday, September 30, 2026)]
[Proposed Rules]
[Page 61817]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-20021]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-101355-26]
RIN 1545-BS19
Employer Contributions to Trump Accounts and Nondiscrimination
Rules for Dependent Care Assistance Programs; Hearing
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notification of change to telephonic-only public hearing on a
proposed rulemaking.
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SUMMARY: This document announces that the public hearing scheduled for
October 15, 2026, at 10 a.m. ET, for the notice of proposed rulemaking
and notice of public hearing (REG-101355-26) published in the Federal
Register on August 11, 2026, has been changed to a telephonic-only
hearing. These proposed regulations would provide guidance with respect
to employer contributions to Trump accounts, including applicable
nondiscrimination rules, and the nondiscrimination rules for dependent
care assistance programs.
DATES: The public hearing scheduled to be held on October 15, 2026, at
10 a.m. ET, has been changed to a telephonic-only hearing.
ADDRESSES: Public comments that have been submitted on the proposed
regulations (REG-101355-26) are available on the Federal eRulemaking
Portal at <a href="https://www.regulations.gov">https://www.regulations.gov</a>.
FOR 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
<a href="/cdn-cgi/l/email-protection#9aeaeff8f6f3f9f2fffbe8f3f4fde9daf3e8e9b4fdf5ec"><span class="__cf_email__" data-cfemail="f8888d9a94919b909d998a91969f8bb8918a8bd69f978e">[email protected]</span></a> (preferred).
SUPPLEMENTARY INFORMATION: The subject of the public hearing is the
notice of proposed rulemaking and notice of public hearing (REG-101355-
26) published in the Federal Register on August 11, 2026 (91 FR 51611).
This hearing will now be held in a telephonic-only format.
The rules of 26 CFR 601.601(a)(3) apply to the public hearing.
Individuals who wished to present oral comments at the public hearing
were required to submit an outline of the topics to be discussed as
well as the time to be devoted to each topic by September 25, 2026.
This due date for requests to testify has now passed. Individuals who
made timely requests to testify either in-person or by telephone will
receive the telephone number and access codes for the public hearing. A
period of 10 minutes will be allotted to each person testifying.
Individuals who have already sent an email to
<a href="/cdn-cgi/l/email-protection#ee9e9b8c82878d868b8f9c8780899dae879c9dc0898198"><span class="__cf_email__" data-cfemail="3b4b4e59575258535e5a4952555c487b524948155c544d">[email protected]</span></a> to request to attend the hearing by telephone or
in person do not need to make a second request to attend the hearing
now being held by telephone only. The IRS will provide those
individuals with a telephone number and access code for the rescheduled
hearing by email.
Copies of the agenda will be available via the Federal eRulemaking
Portal (<a href="http://www.regulations.gov">www.regulations.gov</a>) under the title of Supporting & Related
Material.
Individuals who want to attend the public hearing by telephone
without testifying must also send an email to <a href="/cdn-cgi/l/email-protection#3a4a4f58565359525f5b4853545d497a534849145d554c"><span class="__cf_email__" data-cfemail="1e6e6b7c72777d767b7f6c7770796d5e776c6d30797168">[email protected]</span></a> to
receive the telephone number and access code for the hearing. The
subject line of the email must contain the regulation number (REG-
101355-26) and the language ``ATTEND Hearing Telephonically.'' For
example, the subject line may say: Request to ATTEND Hearing
Telephonically for REG-101355-26. Requests to attend the hearing must
be received by 5:00 p.m. ET on October 12, 2026.
Public hearings will be made accessible to people with
disabilities. To request special assistance during a public hearing,
please contact the Publications and Regulations Section of the Office
of Associate Chief Counsel (Procedure and Administration) by sending an
email to <a href="/cdn-cgi/l/email-protection#4e3e3b2c22272d262b2f3c2720293d0e273c3d60292138"><span class="__cf_email__" data-cfemail="c8b8bdaaa4a1aba0ada9baa1a6afbb88a1babbe6afa7be">[email protected]</span></a> (preferred) or by telephone at (202)
317-6901 (not a toll-free number) by October 8, 2026.
Any additional questions regarding speaking at or attending the
hearing may also be emailed to <a href="/cdn-cgi/l/email-protection#48383d2a24212b202d293a21262f3b08213a3b662f273e"><span class="__cf_email__" data-cfemail="314144535d585259545043585f5642715843421f565e47">[email protected]</span></a>.
Aron L. Cosby,
Federal Register Liaison, Publications and Regulations Section,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2026-20021 Filed 9-29-26; 8:45 am]
BILLING CODE 4831-GV-P
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