26 USC § 139J - Certain contributions to Trump accounts

---
identifier: "/us/usc/t26/s139J"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 139J - Certain contributions to Trump accounts"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "139J"
section_name: "Certain contributions to Trump accounts"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "III"
part_name: "ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 119–21, title VII, § 70204(c)(1), July 4, 2025, 139 Stat. 186.)"
---


# § 139J. Certain contributions to Trump accounts

**(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.

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**Source Credit**: (Added Pub. L. 119–21, title VII, § 70204(c)(1), July 4, 2025, 139 Stat. 186.)

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to taxable years beginning after , see , set out as a note under .