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

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (a)In generalGross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary.
  2. (b)DefinitionsAny term used in this section which is used in section 530A shall have the meaning given such term under section 530A.