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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 139J. — Certain contributions to Trump accounts · Congress.wiki

U.S. Code/Title 26/§ 139J

Title 26

26

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26 U.S.C. § 139J.Chapter 1

§ 139J

Certain contributions to Trump accounts

Title 26

1 min read

Subchapter: Computation of Taxable Income

Need the full chapter outline? Open Chapter 1 to browse every section without loading the entire chapter explorer on this page.

Back to Chapter 1 Previous: § 139I Next: § 139K

((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.

Release: pl-119-83 (2026-04-13)

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