Title 26 — Internal Revenue CodeRelease 119-73
§139J Certain contributions to Trump accounts
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME › § 139J
Full Legal Text
Title 26, §139J
Internal Revenue Code — Source: USLM XML via OLRC
(a)Gross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary.
(b)Any term used in this section which is used in section 530A shall have the meaning given such term under section 530A.
Legislative History
Notes & Related Subsidiaries
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 139J
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73