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H.R. 4728

Youth Tax Fairness Act of 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.

Referred to the House Committee on Ways and Means.

Rep. Moore, Gwen [D-WI-4](D-WI)Sponsor
10 cosponsors5 D5 R
10cosponsors1committees3actions1related bills15subjects
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

Youth Tax Fairness Act of 2019 — Informed