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OCC Proposes Reporting Forms for GENIUS Act Payment Stablecoin Issuers, June 2026

The Office of the Comptroller of the Currency published Bulletin 2026-24 on 12 June 2026, proposing weekly and quarterly reporting forms for permitted payment stablecoin issuers regulated under the GENIUS Act. The weekly Reporting Form PS-02 requires per-stablecoin reserve asset disclosures. The quarterly form covers financial condition data. Both forms are open for public comment until 11 August 2026.

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The OCC published Bulletin 2026-24 on 12 June 2026. The bulletin proposes an information collection under the Guiding and Establishing National Innovation for U.S. Stablecoins Act (GENIUS Act). This collection is at the proposed stage. A 60-day public comment period closes on 11 August 2026.

The GENIUS Act, enacted in 2025, created the first federal licensing and reserve structure for payment stablecoin issuance in the United States. The proposed collection introduces two mandatory forms. Each issuer files Reporting Form PS-02 weekly for every stablecoin it issues; the form requires disclosure of reserve asset composition and outstanding token balances. A quarterly form covers financial condition and income data. The OCC expects submissions in XML or a comparable structured format.

Permitted payment stablecoin issuers chartered with the OCC and foreign payment stablecoin issuers registered with the OCC carry the filing obligation. Each issuer must file a PS-02 for every stablecoin it issues. The form requires disclosure of reserve asset types, amounts, and concentration by asset class. The quarterly form requires income and financial condition data comparable to bank Call Reports.

The comment deadline is 11 August 2026. Commenters must address the burden estimate, collection necessity, and data quality. The forms are not yet in effect and will not apply until the OCC finalizes the information collection. The Federal Reserve and FDIC are pursuing parallel reporting rules for stablecoin issuers within their own regulatory perimeters.

Licentium advises stablecoin issuers, custodians, and digital asset firms on GENIUS Act compliance. We assist with OCC permit applications, reserve structuring, and comment letter drafting; contact us to discuss your firm's requirements. Work we undertake includes stablecoin licensing, AML/CTF programme design, reserve asset compliance, and regulatory reporting obligations.

Source: OCC Bulletin 2026-24, Reporting Forms and Instructions for Permitted Payment Stablecoin Issuers, 12 June 2026

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