§ 139J - Certain contributions to Trump accounts

CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income

(a) Gross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary.

(b) Any term used in this section which is used in section 530A shall have the meaning given such term under section 530A.

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.