---
type: "LegalText"
title: "26 U.S.C. § 139J"
description: "Certain contributions to Trump accounts"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "1"
chapter_name: "NORMAL TAXES AND SURTAXES"
section: "139J"
citation: "26 U.S.C. § 139J"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s139J"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "a5652732672fd6699317bf3847699c716e44fa85f759f01bae37e6529977913f"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "263e029c1fa229707c506e49579453c065bc06229e014f95ec22089772a9236c"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

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

## Text

(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.

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

## Notes

Statutory Notes and Related Subsidiaries

Effective DateSection 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.