Certain contributions to Trump accounts
26 U.S.C. § 139J
in effect(a) In generalGross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary.
(b) DefinitionsAny term used in this section which is used in section 530A shall have the meaning given such term under section 530A.
Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc26@119-95.zipFetched: 6/4/2026