---
kind: "section"
citation: "26 U.S.C. § 6434"
title: "26"
title_heading: "Internal Revenue Code"
number: "6434"
heading: "Trump accounts contribution pilot program"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6434"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 65 — Abatements, Credits, and Refunds"
  - "Subchapter B — Rules of Special Application"
---

# §6434. Trump accounts contribution pilot program

- (a) **In general—** In the case of an individual who makes an election under this section with respect to an eligible child of the individual, such eligible child shall be treated as making a payment against the tax imposed by subtitle A (for the [taxable year](/usc/26/7701.md?p=a-23) for which the election was made) in an amount equal to $1,000.
- (b) **Refund of payment—** The amount treated as a payment under [subsection (a)](#a) shall be paid by the [Secretary](/usc/26/7701.md?p=a-11-B) to the Trump account with respect to which such eligible child is the account beneficiary.
- (c) **Eligible child—** For purposes of this section, the term “eligible child” means a qualifying child (as defined in [section 152(c)](/usc/26/152.md?p=c))—
  - (1) who is born after December 31, 2024, and before January 1, 2029,
  - (2) with respect to whom no prior election has been made under this section by such individual or any other individual, and
  - (3) who is a [United States](/usc/26/7701.md?p=a-9) citizen.
- (d) **Election—** An election under this section shall be made at such time and in such manner as the [Secretary](/usc/26/7701.md?p=a-11-B) shall provide.
- (e) **Social security number required—**
  - (1) **In general—** This section shall not apply to any [taxpayer](/usc/26/7701.md?p=a-14) unless such individual [includes](/usc/26/7701.md?p=c) with the election made under this section the social security number of the eligible child with respect to whom the election is made.
  - (2) **Social security number defined—** For purposes of [paragraph (1)](#e-1), the term “social security number” shall have the meaning given such term in [section 24(h)(7)](/usc/26/24.md?p=h-7), determined by substituting “before the date of the election made under section 6434” for “before the due date of[^1] such return” in subparagraph (B) thereof.
- (f) **Exception from reduction or offset—** Any payment made to any individual under this section shall not be—
  - (1) subject to reduction or offset pursuant to subsection [(c)](/usc/26/6402.md?p=c), [(d)](/usc/26/6402.md?p=d), [(e)](/usc/26/6402.md?p=e), or [(f)](/usc/26/6402.md?p=f) of section 6402 or any similar authority permitting offset, or
  - (2) reduced or offset by other assessed Federal taxes that would otherwise be subject to [levy](/usc/26/7701.md?p=a-21) or collection.
- (g) **Special rule regarding interest—** The period determined under [section 6611(a)](/usc/26/6611.md?p=a) with respect to any payment under this section shall not begin before January 1, 2028.
- (h) **Mirror code possessions—** In the case of any possession of the [United States](/usc/26/7701.md?p=a-9) with a mirror code tax system (as defined in [section 24(k)](/usc/26/24.md?p=k)), this section shall not be treated as part of the income tax laws of the [United States](/usc/26/7701.md?p=a-9) for purposes of determining the income tax law of such possession unless such possession elects to have this section be so treated.
- (i) **Definitions—** For purposes of this section, the terms “Trump account” and “account beneficiary” have the meaning given such terms in [section 530A(b)](/usc/26/530A.md?p=b).

## Footnotes

[^1]: So in original. Probably should be “for”.

## Source credit

(Added Pub. L. 119–21, title VII, § 70204(d)(1), July 4, 2025, 139 Stat. 187.)

## 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.