On Friday, July 3, Treasury posted its regulatory agenda, which includes the following health and welfare-related provisions:
- Proposed regulations on the 100% excise tax under Code section 4976 for welfare benefit fund reversions (expected July 2026)
- Proposed regulations regarding Trump Account employer contribution programs (expected July 2026)
- Proposed regulations regarding Trump Account employer contributions and DCAP nondiscrimination rules (expected July 2026)
- Proposed regulations to clarify and streamline administrative requirements in order to expand the ability of employers to offer ICHRAs (expected July 2026)
- Final regulations regarding the 4980H employer mandate rules and ICHRAs (expected July 2026)
- Proposed regulations regarding advance EOBs and other CAA, 2021 provisions (expected July 2026)
- Proposed regulations amending the 2020 Transparency in Coverage final rule to improve the quality, accessibility, usability, and transparency of healthcare price data (expected July 2026)
- Proposed regulations regarding the ACA’s State Innovation Waivers and Health Care Choice Compacts (expected July 2026)
- Proposed regulations regarding the taxation of employer-provided meals and employer-operated eating facilities (expected September 2026)
- Proposed regulations under MHPAEA to clarify plans’ and issuers’ obligations, promote compliance, and reduce burden (expected November 2026)
- Proposed regulations regarding provider nondiscrimination requirements for group health plans and health insurance issuers in the group and individual markets (expected December 2026)
- Proposed regulations amending the definition of short-term limited duration insurance (pre-rule stage)
Notably, the prior agenda had the following items listed, but they no longer appear on the agenda, even though Treasury has not yet issued the proposed regulations:
- Proposed regulations on trusts that utilize cash value life insurance policies to fund welfare benefits (expected May 2026)
- Proposed regulations on the deduction limit exception for collectively bargained welfare benefit funds under Code section 419A(f)(5) (expected May 2026)
