Fabio
76b8ec33a7
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>
54 lines
2.6 KiB
Markdown
54 lines
2.6 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 6659"
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description: "Improper claim for Trump account contribution pilot program credit"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "68"
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chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
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section: "6659"
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citation: "26 U.S.C. § 6659"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s6659"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "4128c7fc8cc7b12c5ebc2c24335261964adc2ce24b42f19a3bc2fa46d519ef79"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "25c45e394c15f3c8faf5a3a8a21a44941d1cf6c3ce04fe9cf815fda749bdf803"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 6659 - Improper claim for Trump account contribution pilot program credit
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## Text
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(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—
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(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
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(2) if such election was made due to fraud, there shall be imposed a penalty of $1,000.
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(b) Definitions (1) Eligible child The term “eligible child” has the meaning given such term under section 6434.
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(2) Negligence; disregard The terms “negligence” and “disregard” have the same meaning as when such terms are used in section 6662.
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(Added Pub. L. 119–21, title VII, § 70204(d)(2), July 4, 2025, 139 Stat. 188.)
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## Notes
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Editorial Notes
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Prior ProvisionsA prior section 6659, added Pub. L. 97–34, title VII, § 722(a)(1), Aug. 13, 1981, 95 Stat. 341; amended Pub. L. 97–448, title I, § 107(a)(1), (2), Jan. 12, 1983, 96 Stat. 2391; Pub. L. 98–369, div. A, title I, § 155(c)(1), title VII, § 721(x)(4), July 18, 1984, 98 Stat. 693, 971, related to additions to tax in case of valuation overstatements for purposes of the income tax, prior to repeal by Pub. L. 101–239, title VII, § 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399. Another prior section 6659 was renumbered section 6662 of this title.
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Statutory Notes and Related Subsidiaries
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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.
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