Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Supporting Statement.docx	Supporting Statement A	Uploaded 2026-08-11	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
280421	Maintaining a Trump account contribution program or a dependent care assistance program		New

ICR Details

OMB Control No:	ICR Reference No: 202605-1545-003
Status: Received in OIRA	Previous ICR Reference No:
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: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 08/11/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved
Responses	217,000	0
Time Burden (Hours)	1,736,000	0
Cost Burden (Dollars)	0	0

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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.

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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)

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BS19	Proposed rulemaking	91 FR 51611	08/11/2026

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

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

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ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	217,000	0	217,000	0	0	0
Annual Time Burden (Hours)	1,736,000	0	1,736,000	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	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: These proposed regulations provide guidance with respect to employer contributions to Trump accounts and the nondiscrimination rules for dependent care assistance programs. The Treasury Department and the IRS propose these rules to provide an administrable framework for applying the statutory requirements under sections 128 and 129. The new collection of information is required to comply with the provisions of section 70204 of the OBBBA. This will result in an estimated burden increase of 217,000 responses and 1,736,000 hours.

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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

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 08/11/2026

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