US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 139J: Certain contributions to Trump accounts

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 1—NORMAL TAXES AND SURTAXES

(a) In generalGross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary. (b) DefinitionsAny term used in this section which is used in section 530A shall have the meaning given such term under section 530A.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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