U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— Computation of Taxable Income › Part PART III— ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

26 U.S.C. § 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.)Statutory Notes and Related SubsidiariesEffective 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.