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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter B— Computation of Taxable Income · § 139J

§ 139J. Certain contributions to Trump accounts

97 words·~1 min read·/usc/title-26/section-139j

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(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 shall have the meaning given such term under section 530A.
(Added Pub. L. 119–21, title VII, § 70204(c)(1), July 4, 2025, 139 Stat. 186.)
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  • 139 Stat. 186
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§ 139J
Certain contributions to Trump accounts
Pub. L.Public Law 119-21
U.S.C.§ 128
Stat.139 Stat. 186
Cites 3Cited by 0 across 0 sources
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