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OMB Control No: 1545-2340	ICR Reference No: 202610-1545-024
Status: Active	Previous ICR Reference No: 202605-1545-003
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs
Type of Information Collection: Existing collection in use without an OMB Control Number	Common Form ICR: No
Type of Review Request: Emergency	Approval Requested By: 10/30/2026
OIRA Conclusion Action: Approved without change	Conclusion Date: 10/30/2026
	Date Received in OIRA: 10/30/2026
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2027	6 Months From Approved
Responses	217,000	0	0
Time Burden (Hours)	1,736,000	0	0
Cost Burden (Dollars)	0	0	0

Abstract: The proposed regulations provide guidance regarding employer contributions to Trump accounts under section 128 of the Internal Revenue Code and nondiscrimination requirements for dependent care assistance programs under section 129. The regulations require employers maintaining these programs to establish written plans, provide employee notifications and certifications, maintain records, furnish required statements, and communicate specified information necessary to administer and demonstrate compliance with the statutory requirements.

Emergency Justfication: The Department of the Treasury (“Treasury”) requests emergency processing under the Paperwork Reduction Act (PRA), pursuant to 44 U.S.C. § 3507(j) and 5 C.F.R. § 1320.13, for an information collection request (OMB Control No. 1545-2340) associated with implementation of the Trump Accounts program established under sections 530A and 128 of the Internal Revenue Code, as enacted by Public Law 119-21, commonly known as the One, Big, Beautiful Bill Act (“OBBBA”). Specifically, Treasury requests emergency approval for the Trump Accounts Employer Portal, which is scheduled to launch on November 2, 2026. The Employer Portal is necessary to enable employers to establish their participation in the Trump Accounts program, validate the existence of employees' or dependents' Trump Accounts, and submit remittance files to support the accurate allocation of employer contributions to the intended beneficiaries. These functions are essential to facilitating employer contributions while reducing the risk of rejected or returned funds and ensuring contributions are properly administered. Treasury respectfully requests that the Office of Management and Budget (OMB) approve this emergency request no later than October 30, 2026.

Authorizing Statute(s): PL: Pub.L. 119 - 21 70204 Name of Law: One, Big, Beautiful Bill Act (OBBBA)

Citations for New Statutory Requirements: PL: Pub.L. 119 - 21 70204 Name of Law: One, Big, Beautiful Bill Act (OBBBA)

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
Did the Agency receive public comments on this ICR? No

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Maintaining a Trump account contribution program or a dependent care assistance program

ICR Summary of Burden

	Total Approved	Change Due to New Statute
Annual Number of Responses	217,000	217,000
Annual Time Burden (Hours)	1,736,000	1,736,000
Annual Cost Burden (Dollars)	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination. No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination. No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

Agency Contact: Jennifer Solomon 202 317-5500 jennifer.r.solomon@irscounsel.treas.gov

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