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§139J. Certain contributions to Trump accounts

26 U.S.C. § §139J. Certain contributions to Trump ac
Title26 — Internal Revenue Code
ChapterSubchapter B—Computation of Taxable Income
PartIII

This text of 26 U.S.C. § §139J. Certain contributions to Trump ac (§139J. Certain contributions to Trump accounts) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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

Text

(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.

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26 U.S.C. § §139J. Certain contributions to Trump ac, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/§139J. Certain contributions to Trump ac.