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>
44 lines
1.6 KiB
Markdown
44 lines
1.6 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 139J"
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description: "Certain contributions to Trump accounts"
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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: "1"
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chapter_name: "NORMAL TAXES AND SURTAXES"
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section: "139J"
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citation: "26 U.S.C. § 139J"
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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/s139J"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "a5652732672fd6699317bf3847699c716e44fa85f759f01bae37e6529977913f"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "263e029c1fa229707c506e49579453c065bc06229e014f95ec22089772a9236c"
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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. § 139J - Certain contributions to Trump accounts
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## Text
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(a) In general Gross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary.
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(b) Definitions Any term used in this section which is used in section 530A shall have the meaning given such term under section 530A.
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(Added Pub. L. 119–21, title VII, § 70204(c)(1), July 4, 2025, 139 Stat. 186.)
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## Notes
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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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