Browse Arkansas Code titles and sections
26 U.S.C. § 139J — Certain contributions to Trump accounts
Federal law — U.S. Code and appendices · legal_authorities
**(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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 139J
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: aeda31613093637910a9c6dedc5db48616bcdd3fecdd4a67c7350243cb38e5b5. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_19622312133c8af47c26f07c
Source file: Laws/federal/codes/united-states-code/title-26/section-139j-certain-contributions-to-trump-accounts--66cbd4415a.md
Pages: Not recorded – Not recorded
Passage SHA-256: ccbba9c9e34f39e080c19906f531b8ef561cbe8b94ea7fc2094a02f3893480fe
Source location: Title 26, Chapter 1, § 139J; chapter-001-normal-taxes-and-surtaxes.md
Stored source content
**(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.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Gross income of an employee does not include amounts paid by the employer as a contribution to the Trump account of such employee or of any dependent of such employee if the amounts are paid or incurred pursuant to a program which is described in subsection (c).
**(b) Limitation**
(1) **In general** — The amount which may be excluded under subsection (a) with respect to any employee shall not exceed $2,500.
(2) **Inflation adjustment**
(A) *In general* — In the case of any taxable year beginning after 2027, the $2,500 amount in paragraph (1) shall be increased by an amount equal to—
(i) such dollar amount, multiplied by
(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins by substituting “calendar year 2026” for “calendar year 2016” in subparagraph (A)(ii) thereof.
(B) *Rounding* — If any increase determined under subparagraph (A) is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.
**(c) Trump account contribution program** For purposes of this section, a Trump account contribution program is a separate written plan of an employer for the exclusive benefit of his employees to provide contributions to the Trump accounts of such employees or dependents of such employees which meets requirements similar to the requirements of paragraphs (2), (3), (6), (7), and (8) of section 129(d).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 128
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.