The US Department of the Treasury and the Internal Revenue Service (IRS) have issued proposed regulations on employer contributions to Trump Accounts for employees or their dependants.
The draft rules also set out how non-discrimination requirements would apply to Trump Account contribution programmes and dependent care assistance programmes.
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IRS chief executive Frank Bisignano said: “Today’s guidance will help employers that want to make a tax-free contribution of up to $2,500 per year to the Trump Account of an employee or their dependents.
“The proposed regulations will provide a framework for businesses establishing a Trump Account contribution program, a new benefit for American working families.”
According to the proposal, employers that choose to offer a Trump Account contribution programme would generally need to establish a separate written plan.
That plan must be designed exclusively for the benefit of employees.
It must also provide for contributions to the Trump Accounts of employees or their dependants and comply with several conditions, including non-discrimination rules.
The proposed regulations also explain how those non-discrimination standards would be applied.
In general, eligibility, contributions and benefits under Trump Account contribution programmes and dependent care assistance programmes must not favour highly compensated employees or their dependants.
Treasury and the IRS said a public hearing on the proposed regulations is scheduled for 15 October 2026.
Requests to speak at the hearing, along with outlines of topics to be discussed, must be received by 13 October 2026.
The agencies are also inviting comments on all aspects of the proposed regulations by 25 September 2026. Full instructions for submitting comments and hearing requests are included in the proposed regulations.
