{"data":{"id":"us/26-u.s.c.-139j","jurisdiction":"us","citation":"26 U.S.C. § 139J","heading":"Certain contributions to Trump accounts","body":"(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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"1eecceb25a4db776e5e2195aa76959dbc057537a69e2af47ed922de1655fc8ec","source_id":"us","stale":true,"prev":"us/26-u.s.c.-139i","next":"us/26-u.s.c.-139k"},"notice":"GroundRules: Original legal text. Not legal advice."}