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H.R. 5463 · 109th Congress

To amend the Internal Revenue Code of 1986 to repeal the increase in the age of minor children whose unearned…

Full title

To amend the Internal Revenue Code of 1986 to repeal the increase in the age of minor children whose unearned income is taxed as if parent's income.

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Never voted on. It didn't reach a floor vote before the 109th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

MMR MusgraveSponsor
12 cosponsors · 12 R
HBR Bonilla DBR Burton JCR Carter TFR Feeney VFR Foxx SGR Garrett JHR Hostettler TTR Tancredo JMR McHugh JCR Culberson JMR Miller CSR Shays

0 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

Amends the Internal Revenue Code to return to 14 the age until which the passive income of children is taxed at their parents' marginal income tax rates (the age limit had been increased to 18 by the Tax Increase Prevention and Reconciliation Act of 2005).

What it does: CRS summary · Introduced in House · May 23, 2006

Amends the Internal Revenue Code to return to 14 the age until which the passive income of children is taxed at their parents' marginal income tax rates (the age limit had been increased to 18 by the Tax Increase Prevention and Reconciliation Act of 2005).

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: To amend the Internal Revenue Code of 1986 to repeal the increase in the age of minor children whose unearned income is taxed as if parent's income.

Latest action (May 23, 2006): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: May 23, 2006

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.