StacksVerified U.S. regulatory reference

26 U.S.C. § 139J

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