26 USC 6434 - Trump accounts contribution pilot program

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

§ 6434.

Trump accounts contribution pilot program

(a)

In general

(b)

Refund of payment

(c)

Eligible child

For purposes of this section, the term “eligible child” means a qualifying child (as defined in section 152(c))—

(1)

who is born after December 31, 2024, and before January 1, 2029,

(2)

with respect to whom no prior election has been made under this section by such individual or any other individual, and

(3)

who is a United States citizen.

(d)

Election

(e)

Social security number required

(1)

In general

(2)

Social security number defined

(f)

Exception from reduction or offset

Any payment made to any individual under this section shall not be—

(1)

subject to reduction or offset pursuant to subsection (c), (d), (e), or (f) of section 6402 or any similar authority permitting offset, or

(2)

reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection.

(g)

Special rule regarding interest

(h)

Mirror code possessions

(i)

Definitions

(Added Pub. L. 119–21, title VII, § 70204(d)(1), July 4, 2025, 139 Stat. 187.)

cite as: 26 USC 6434