# 26 U.S.C. § 139J: Certain contributions to Trump accounts

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s139J>. Cite pinpoints as 26 U.S.C. § 139J(a)(1).

## § 139J(a) In general

Gross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary.

## § 139J(b) Definitions

Any term used in this section which is used in section 530A shall have the meaning given such term under section 530A.

## Connections

Cites: § 530A Trump accounts

Cited by: none

## Amendments

- 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 186