§139J. Certain contributions to Trump accounts
26 U.S.C. § 139J
In general— Gross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary.
Definitions— Any term used in this section which is used in section 530A shall have the meaning given such term under section 530A.
Notes, amendments, and revision history
(Added Pub. L. 119–21, title VII, § 70204(c)(1), July 4, 2025, 139 Stat. 186.)
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.