Current through Pub. L. 119-100Open in workspace

§ 139J Certain contributions to Trump accounts

Gross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary.

Any term used in this section which is used in section shall have the meaning given such term under section .

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

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 139J

Source: decipher.legal/usc/26/139J · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)