Home/U.S. Code/Title 26/Ch. 1/§ 139J
FEDERAL · 26 U.S.C. · Chapter 1

Certain contributions to Trump accounts

Current through Pub. L. 119-102
Title 26 — Internal Revenue Code·Ch. 1 — NORMAL TAXES AND SURTAXES·Subch. B·Pt. III
(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.

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Related

§ 530A
26 U.S.C. § 530A

Source Credit

History

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

Editorial Notes

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.