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TREAS/IRS RIN: 1545-BS19 Publication ID: 2026 
Title: ●Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs 
Abstract:

This rule would implement section 128 of the Internal Revenue Code (Code) and clarify nondiscrimination requirements under section 129 of the Code.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
EO 14192 Designation: Regulatory 
CFR Citation: 26 CFR 1.128-1    26 CFR 1.128-2    26 CFR 1.128-3    26 CFR 1.129-1    26 CFR 1.129-2    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: Pub. L. 119-21    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2026 
Additional Information: REG-101355-26 (M-00225264), Drafting attorney: Jennifer Friedman, 202-317-5500, Reviewing attorney: Kevin Knopf, 202-317-5500, Treasury attorney: Matthew Litton, 771-215-0949, CC: EEE
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jennifer Friedman
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4008,
Washington, DC 20224
Phone:202 317-5500
Email: jennifer.s.friedman@irscounsel.treas.gov