H.R. 4135 · 108th Congress
Taxation of Minor Children Simplification Act of 2004
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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
HoughtonSponsorNo cosponsors.
Taxation of Minor Children Simplification Act of 2004 - Amends the Internal Revenue Code to revise rules for the taxation of the income of minor children (under age 14). Repeals the allocable parental tax rules. Allows parents to elect to claim the child's gross income and deductions on the parents' tax return.
What it does: CRS summary · Introduced in House · Apr 2, 2004
Taxation of Minor Children Simplification Act of 2004 - Amends the Internal Revenue Code to revise rules for the taxation of the income of minor children (under age 14). Repeals the allocable parental tax rules. Allows parents to elect to claim the child's gross income and deductions on the parents' tax return.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Taxation of Minor Children Simplification Act of 2004
Latest action (Apr 2, 2004): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Apr 2, 2004
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.