Internal Revenue Code · 26 U.S.C.
§ 139J. Certain contributions to Trump accounts
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 139J
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- July 4, 2025 by Pub. L. 119–21
- Length
- 2 subsections · 62 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
Gross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary.
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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 119–21
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
Nearby sections
- § 139F Certain amounts received by wrongfully incarcerated individuals
- § 139G Assignments to Alaska Native Settlement Trusts
- § 139H Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
- § 139I Continuation coverage premium assistance
- § 139J Certain contributions to Trump accounts
- § 139K Scholarships for qualified elementary or secondary education expenses of eligible students
- § 139L Interest on loans secured by rural or agricultural real property
- § 139M Compensation for losses or damages resulting from certain wildfires
- § 140 Cross references to other Acts
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.