In general
Gross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary.
Definitions
Any term used in this section which is used in section 530A shall have the meaning given such term under section 530A.
Pub. L. 119–21, title VII, § 70204(c)(1)139 Stat. 186(Added , , .)
Statutory Notes and Related Subsidiaries
Effective Date
section 70204(e) of Pub. L. 119–21section 128 of this titleSection applicable to taxable years beginning after , see , set out as a note under .