Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 139J | Certain contributions to Trump accounts | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 1 | NORMAL TAXES AND SURTAXES | 139J | 26 U.S.C. § 139J | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s139J | data/legal/raw/us/code/title-26/usc26.xml | a5652732672fd6699317bf3847699c716e44fa85f759f01bae37e6529977913f | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 263e029c1fa229707c506e49579453c065bc06229e014f95ec22089772a9236c | 2026-07-04 | official |
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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.