26 USC 128 - Employer contributions to Trump accounts

U.S Code last checked for updates: Aug 17, 2025

§ 128.

Employer contributions to Trump accounts

(a)

In general

(b)

Limitation

(1)

In general

(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

(c)

Trump account contribution program

(Added Pub. L. 119–21, title VII, § 70204(b)(1), July 4, 2025, 139 Stat. 186.)

cite as: 26 USC 128