CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter B— Computation of Taxable Income›PART III— ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

§ 139J. Certain contributions to Trump accounts

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

(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.

(Added Pub. L. 119–21, title VII, § 70204(c)(1), July 4, 2025, 139 Stat. 186.)

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▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

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