§ 139j. - Certain Contributions to Trump Accounts

26 U.S.C. § 139J
in: § 139j. - Certain Contributions to Trump Accounts
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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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