26 U.S.C. § 6659
Improper claim for Trump account contribution pilot program credit
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6659, Improper claim for Trump account contribution pilot program credit, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464231
- Permanent ID
ys:prov:464231@1- SHA-256
945ac2a9344ad53a383f30025968a35d8cb7774ec78c1f67b3f2b9f8972af664
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Full text
In the case of any individual who makes an election under section 6434 with respect to an individual who is not an eligible child of the taxpayer—
The term “eligible child” has the meaning given such term under section 6434.
The terms “negligence” and “disregard” have the same meaning as when such terms are used in section 6662.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.