Statute · United States Code
26 U.S.C. § 139J — Certain contributions to Trump accounts
26 U.S.C. § 139J
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
(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.
Citator
26 U.S.C. § 139J — Certain contributions to Trump accounts is in force in the current edition of the Code, and nothing recorded condemns it.
(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.