H.R. 4728 · 116th Congress
Youth Tax Fairness Act of 2019
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Never voted on. It didn't reach a floor vote before the 116th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
MooreSponsor10 cosponsors · 5 D, 5 R
R
Calvert
TC
R
Cole
GC
D
Cisneros
SD
D
Davids
RE
R
Estes
DH
D
Haaland
DK
D
Kildee
JP
D
Panetta
WS
R
Steube
DY
R
Young10 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill amends the Internal Revenue Code to treat certain income as earned income for purposes of the taxation of the unearned income of certain children (i.e., the kiddie tax).
What it does: CRS summary · Introduced in House · Oct 17, 2019
Youth Tax Fairness Act of 2019
This bill amends the Internal Revenue Code to treat certain income as earned income for purposes of the taxation of the unearned income of certain children (i.e., the kiddie tax). Such income includes (1) distributions from qualified disability trusts, (2) certain military survivor benefits, (3) certain first responder survivor benefits, (4) certain Indian tribal payments, (5) certain scholarships or fellowship grants, (6) Alaska permanent fund dividends, and (7) Social Security benefits. Treating such income as earned income allows it to be taxed at lower rates.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Youth Tax Fairness Act of 2019
Latest action (Oct 17, 2019): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Oct 17, 2019
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.