---
kind: "section"
citation: "26 U.S.C. § 139J"
title: "26"
title_heading: "Internal Revenue Code"
number: "139J"
heading: "Certain contributions to Trump accounts"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/139J"
units:
  - "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. Certain contributions to Trump accounts

- (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](/usc/26/530A.md) shall have the meaning given such term under section 530A.

## Source credit

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

## Notes

### 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.