Title 26, Internal Revenue CodeRelease 119-110
§139J Certain Contributions to Trump Accounts
Title 26 › Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART III — ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME › § 139J
Summary
Qualified general contributions made to a person's Trump account do not count as that person's gross income for tax purposes, and any words used here that also appear in section 530A have the same meanings they have in section 530A.
Full Legal Text
Title 26, §139J
Internal Revenue Code, Source: USLM XML via OLRC
(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.
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
Sep 22, 2026
Release point: 119-110