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S. 2078

A bill to amend the Internal Revenue Code of 1986 to treat Alaska Permanent Fund dividends as earned income for purposes of the kiddie tax.

This bill treats dividends paid to children from the Alaska Permanent Fund as earned income, not subject to the "kiddie tax" which taxes income of children as unearned income subject to the parent's marginal tax rate.

Read twice and referred to the Committee on Finance.

Sen. Murkowski, Lisa [R-AK](R-AK)Sponsor
1committees2actions5subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

A bill to amend the Internal Revenue Code of 1986 to treat Alaska Permanent Fund dividends… — Informed