- The public hearing on proposed regulations for Trump accounts and dependent care programs is now telephonic-only on October 15, 2026 at 10 a.m. ET.
- Requests to testify were due September 25, 2026; the deadline to request attendance without testifying is October 12, 2026 at 5 p.m. ET.
- Taxpayers should verify details directly with the IRS before assuming any impact on their benefits or employer plans.
What the Proposed Rules Cover
The IRS published proposed regulations on August 11, 2026 that address employer contributions to Trump accounts, including related nondiscrimination rules. The same notice also covers nondiscrimination requirements for dependent care assistance programs.
These rules remain in proposed form. No final regulations have been issued, and any changes to current tax treatment of these accounts or programs would only occur after the rulemaking process concludes.
Hearing Format Change and Participation Details
The public hearing originally scheduled for October 15, 2026 at 10 a.m. ET has been changed to a telephonic-only format. Individuals who submitted timely requests to testify by the September 25, 2026 deadline will receive the call-in number and access code by email.
Those who wish to listen without testifying must email [email protected] with the subject line containing "REG-101355-26" and "ATTEND Hearing Telephonically." Requests must arrive by 5:00 p.m. ET on October 12, 2026. Each person selected to testify will have 10 minutes.
Copies of the agenda are available on the Federal eRulemaking Portal at regulations.gov. The hearing remains open to people with disabilities, with requests for special assistance due by October 8, 2026.
Verification Checklist Before Acting
Before making any decisions related to employer-sponsored Trump accounts or dependent care assistance, review the exact language of the proposed regulations and confirm whether final rules have been issued. Proposed rules can change based on public comments and the hearing.
Check the current status of any employer plan documents or benefits you receive. Confirm with your own tax or benefits advisor whether the proposals would affect your specific situation once finalized. Verify all dates and procedures directly on IRS.gov or regulations.gov rather than relying on secondary summaries.
Republic Tax Relief can provide a free, no-obligation initial consultation for individuals or businesses who have separate existing IRS or state tax debt questions that are unrelated to these proposed rules on Trump accounts or dependent care programs.
Where to Find Official Information
All public comments already submitted are available for review on regulations.gov under REG-101355-26. The IRS contact for questions about the proposed regulations is Jennifer Friedman at (202) 317-5500. Hearing logistics questions should go to the Publications and Regulations Section at (202) 317-6901 or by email to [email protected].
This announcement was published by the IRS on September 30, 2026. Taxpayers should monitor the Federal Register and IRS.gov for any further updates on the status of these proposed regulations.
Announcement covered: Sep 30, 2026.
General information only, not individual tax, legal, or financial advice. Rules, deadlines, and eligibility depend on your circumstances. Check current official guidance or consult a qualified professional.
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