26 USC 139J: Certain contributions to Trump accounts
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26 USC 139J: Certain contributions to Trump accounts Text contains those laws in effect on September 9, 2025
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
Jump To: Source CreditMiscellaneousEffective Date

§139J. Certain contributions to Trump accounts

(a) In general

Gross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary.

(b) Definitions

Any term used in this section which is used in section 530A shall have the meaning given such term under section 530A.

(Added Pub. L. 119–21, title VII, §70204(c)(1), July 4, 2025, 139 Stat. 186 .)


Statutory Notes and Related Subsidiaries

Effective Date

Section applicable to taxable years beginning after Dec. 31, 2025, see section 70204(e) of Pub. L. 119–21, set out as a note under section 128 of this title.