26 USC § 139J
Certain contributions to Trump accounts
through Public Law 119-73
(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.
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.
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
