Institution Portal
Excess NPL Transfer Portal
Financial institutions that have reached the $5,000,000 bad debt deduction cap under IRS Topic 453 may transfer their remaining non-performing loan (NPL) portfolios to the USDCB for recovery under the 70/30 contingency model. The USDCB assumes sole collection duties, retains a 30% administrative fee upon successful recovery, and remits 70% of net recovery directly back to your institution — with zero upfront legal costs.
Exports all NPL transfers on file as a dated PDF for internal archives.
Official Closing Agreement — IRC §7121
Debt Collection Systemic Reconstruction & Amnesty Conditions Proposal submitted by The Taya Foundation 501(c)(3) to the Internal Revenue Service. Includes Appendix A (5-Tranche Restitution), Appendix B (QSF Administrative Order), Appendix C (Amnesty Conditions), and Appendix D (Safe Harbor Pathway).
Cover sheet + full 30-page PDF
Diamond Tier Institution Portal
PremiumEach financial institution entering the 2026 Amnesty Program receives its own dedicated Diamond Tier portal instance upon Amnesty registration — granting elevated compliance status, priority processing, and full cross-system visibility across the USDCB and National Bulletin Board.
Amnesty Procedure
The 5-Step Institution Amnesty Pathway
Every financial institution that signs up on the USDCB portal follows this binding sequence to complete amnesty and activate the USDCB as its sole debt collector.
Institution Sign-Up
The financial institution registers on the USDCB portal and enters the 2026 Amnesty Program.
Restitution Payment
The institution pays its assigned restitution amount and uploads the payment slip as proof.
NPL Portfolio Upload
The institution separates its NPL accounts into Portal A ($5M tax-deducted) and Portal B (excess balance).
USDCB Sole-Collector Activation
Upon completion, the USDCB becomes the sole debt collector for the institution — assuming all collection duties and legal exposure.
Monthly Remittance
The USDCB recovers funds and remits 70% of net recovery back to the institution via ACH on the 5th of every month.
Why Institutions Sign Up — USDCB Becomes Your Sole Debt Collector
The reason your institution registers on the USDCB portal is the post-amnesty benefit: once your institution completes the amnesty procedure — restitution paid and NPL portfolios uploaded — the USDCB becomes the sole debt collector for your transferred accounts.
The USDCB assumes all collection duties and legal exposure on your behalf. Your institution eliminates litigation risk, ends third-party collection contracts, and receives 70% of net recovery remitted via ACH on the 5th of every month — with zero upfront legal costs.
Step 2 — Restitution Payment
Pay your assigned restitution amount and upload the payment slip as proof.
Restitution is a mandatory step of the Amnesty Program. Your institution cannot activate the USDCB as sole debt collector until restitution is paid and verified. Upload a clear copy of your payment confirmation slip (PDF, PNG, or JPG).
Executive Comment
2026 NPL Activation Procedure for All Financial Institutions
“As we enter early activation, all financial institutions will follow the 2026 NPL procedure: first, apply the lawful USD 5 million bad-debt deduction; second, file all remaining NPL accounts through the USDCB portal using the full step-by-step guidelines. Each institution will receive its own portal instance upon Amnesty registration and must monitor all updates throughout the cycle.”
To support early activation of the USDCB framework and ensure uniform national compliance, all financial institutions entering the 2026 Amnesty Program will follow the standardized procedure below. This procedure applies to every institution’s 2026 Non-Performing Loan (NPL) portfolio and is designed to ensure lawful, consistent, and auditable transition into the USDCB system.
Step 1
Classification of 2026 NPL Portfolio for Bad-Debt Deduction
Each financial institution will begin by classifying its entire 2026 NPL portfolio under the lawful federal bad-debt deduction rules.
- Every institution is permitted to deduct up to USD 5 million as its lawful bad-debt deduction for the 2026 tax year.
- This deduction represents the institution’s final and complete tax benefit for NPL activity under the legacy system.
- Once the deduction is taken, the institution relinquishes all legal rights to collect, enforce, or transfer those NPLs, consistent with federal tax doctrine.
This step ensures that all institutions begin the Amnesty from a uniform baseline, eliminating historical disparities in NPL reporting and enforcement.
Step 2
Filing All Remaining NPL Accounts Through the USDCB Portal
After the USD 5 million deduction is applied, all remaining NPL accounts must be filed directly with the USDCB.
The USDCB will provide
- A dedicated portal for each registered institution
- A step-by-step filing workflow
- Automated validation and compliance checks
- Secure submission channels for account-level data
Institutions will
- Upload their remaining NPL portfolios
- Follow the full procedural guidelines provided
- Complete each step in sequence
- Certify accuracy and completeness
- Receive confirmation of federal transfer of authority
This ensures that all NPLs beyond the USD 5 million deduction are federally registered, federally governed, and federally reconciled under USDCB oversight.
Step 3
Continuous Monitoring and Compliance Updates
Throughout the 2026 Amnesty cycle, institutions must maintain active alignment with the USDCB.
Institutions must
- Monitor the USDCB portal for updates
- Respond to compliance notices
- Complete required corrections
- Maintain alignment with federal timelines
The USDCB will issue
- Periodic compliance bulletins
- Updated procedural guidance
- System notifications
- Federal reconciliation reports
This ensures that every institution remains fully aligned with the national activation schedule and maintains continuous compliance throughout the transition.
Immediate Next Steps for Executive Leadership
Portfolio Evaluation
Execute a non-binding analysis mapping your institution's excess NPL balances against the 70/30 recovery model.
Administrative Onboarding
Authorize the USDCB servicing portal as your designated non-exclusive clearinghouse for excess charged-off accounts.
Transition Clearing
Redirect defaulted consumer accounts from third-party collections to the USDCB safe-harbor platform to eliminate legal exposure and start receiving structured 70% monthly remittances.
NPL Portfolio Upload — Dual Portal
Each institution separates its 2026 NPL portfolio into two distinct uploads below.
Portal A covers the accounts behind your lawful $5,000,000 bad-debt deduction (remitted to Treasury). Portal B covers all remaining non-deduction NPL accounts (70% remitted back to your institution via ACH). Complete both uploads to finish your 2026 NPL activation.
Portal A — $5M Bad-Debt Deduction Portfolio
Upload the NPL accounts covered by your lawful $5,000,000 bad-debt deduction for the 2026 tax year.
Law Binding
Governing Law: IRC § 166 & IRS Tax Topic 453. These accounts are bound by federal bad-debt deduction law. Upon transfer, the institution relinquishes all collection rights and the recovered balance is remitted directly to the U.S. Treasury.
NPL Accounts
List individual accounts being transferred. At minimum, provide the debtor name and balance.
Portal B — Non-Deduction NPL Portfolio
Upload all remaining NPL accounts not covered by the $5M bad-debt deduction.
Law Binding
Governing Law: USDCB 70/30 Contingency Recovery Agreement. These accounts are bound by the USDCB servicing contract. The institution retains beneficial interest — the USDCB collects as sole debt collector and remits 70% of net recovery back to the institution via ACH.
NPL Accounts
List individual accounts being transferred. At minimum, provide the debtor name and balance.
Debtor Payment Estimator
After transfer, the USDCB administrator contacts each debtor to explain the Debt Resolution Program. Use this calculator to estimate a debtor's fixed monthly payment.
USDCB Payment Calculator
Estimate a debtor's fixed monthly payment under the Debt Resolution Program.
Fixed Monthly Payment
$622.42
Over 12 months · $7,469.00 total
Step-by-Step Calculation
Step 1 — Discounted Principal: $10,000.00 × (1 − 30%) = $7,000.00
Step 2 — Interest Charge: $7,000.00 × 6.7% × (12/12) = $469.00
Step 3 — Total Balance Due: $7,000.00 + $469.00 = $7,469.00
Step 4 — Monthly Payment: $7,469.00 ÷ 12 = $622.42
Debtor Resolution & Consumer Engagement Protocols
Mortgage-Indexed Rate
Replaces 24%–30% compounding APRs with a single-digit, mortgage-style fixed rate (~6.5%–6.7%).
Standardized Discounts
12–72 month plans with 30% down to 5% principal discounts, aligned to real consumer capacity.
24-Hour Certification
Upon final payment, a digital Certificate of Competency triggers real-time credit bureau tradeline updates.
All debtor communications are strictly non-violent, plain-language notices delivered by culturally aligned, bilingual administrators.
Discount Rate Schedule
Longer payment terms qualify for greater principal discounts under the USDCB Debt Resolution Program — from 30% off at 12 months down to 5% off at 72 months.
| Term | Discount |
|---|---|
| 12 Months | 30% OFF |
| 24 Months | 25% OFF |
| 36 Months | 20% OFF |
| 48 Months | 15% OFF |
| 60 Months | 10% OFF |
| 72 Months | 5% OFF(Affordable Plan) |
