US Codex
U.S.C.
Notes

§530A. Trump accounts — Inbound Citations

26 U.S.C. § 530A

Cited by 6 provisions in release 119-102.

Citations to 26 U.S.C. § 530A as a whole

Citations to §530A(b)

Citations to §530A(d)(4)(B)

  • 26 U.S.C. § 529A(b)(2)(B)
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    (B) except in the case of contributions under subsection (c)(1)(C) or received in a qualified ABLE rollover contribution described in section 530A(d)(4)(B), if such contribution to an ABLE account would result in aggregate contributions from all contributors to the ABLE account for the taxable year exceeding the sum of—
    (i) the amount in effect under section 2503(b) (determined by substituting “1996” for “1997” in paragraph (2)(B) thereof) for the calendar year in which the taxable year begins, plus
    (ii) in the case of any contribution by a designated beneficiary described in paragraph (7), the lesser of—
    (I) compensation (as defined by section 219(f)(1)) includible in the designated beneficiary’s gross income for the taxable year, or
    (II) an amount equal to the poverty line for a one-person household, as determined for the calendar year preceding the calendar year in which the taxable year begins.
  • 26 U.S.C. § 529A(b)(6)
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    (6) A program shall not be treated as a qualified ABLE program unless it provides adequate safeguards to prevent aggregate contributions on behalf of a designated beneficiary in excess of the limit established by the State under section 529(b)(6). For purposes of the preceding sentence, aggregate contributions include contributions under any prior qualified ABLE program of any State or agency or instrumentality thereof but do not include any contributions received in a qualified ABLE rollover contribution described in section 530A(d)(4)(B).
  • 26 U.S.C. § 4973(h)(1)
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    (1) In the case of an ABLE account (within the meaning of section 529A), the term “excess contributions” means the amount by which the amount contributed for the taxable year to such account (other than contributions under section 529A(c)(1)(C) or contributions received in a qualified ABLE rollover contribution described in section 530A(d)(4)(B)) exceeds the contribution limit under section 529A(b)(2)(B).

Citations to §530A(i)