26 USC § 6659 - Improper claim for Trump account contribution pilot program credit

---
identifier: "/us/usc/t26/s6659"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6659 - Improper claim for Trump account contribution pilot program credit"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6659"
section_name: "Improper claim for Trump account contribution pilot program credit"
chapter_number: 68
chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
subchapter_number: "A"
subchapter_name: "Additions to the Tax and Additional Amounts"
part_number: "I"
part_name: "GENERAL PROVISIONS"
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(d)(2), July 4, 2025, 139 Stat. 188.)"
---


# § 6659. Improper claim for Trump account contribution pilot program credit

**(a)** **In general** In the case of any individual who makes an election under section 6434 with respect to an individual who is not an eligible child of the taxpayer—

**(1)** if such election was made due to negligence or disregard of the rules or regulations, there shall be imposed a penalty of $500, or

**(2)** if such election was made due to fraud, there shall be imposed a penalty of $1,000.

**(b)** **Definitions**

**(1)** **Eligible child** The term “eligible child” has the meaning given such term under section 6434.

**(2)** **Negligence; disregard** The terms “negligence” and “disregard” have the same meaning as when such terms are used in section 6662.

---

**Source Credit**: (Added Pub. L. 119–21, title VII, § 70204(d)(2), July 4, 2025, 139 Stat. 188.)

## Editorial Notes

### Prior Provisions

A prior section 6659, added , , ; amended , (2), , ; , title VII, § 721(x)(4), , , 971, related to additions to tax in case of valuation overstatements for purposes of the income tax, prior to repeal by , , .

Another prior section 6659 was renumbered .

## Statutory Notes and Related Subsidiaries

### Effective Date

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