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HR 2311 100th Congress House Taxation Child health Children and youth Civil actions and liability Courts and Civil Procedure Damages Families Income tax Tax exclusion Tax rates

A bill to amend the Internal Revenue Code of 1986 to provide that unearned income of a child attributable to damages received on account of personal injuries or sickness of the child shall not be…

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A bill to amend the Internal Revenue Code of 1986 to provide that unearned income of a child attributable to damages received on account of personal injuries or sickness of the child shall not be taxed at the marginal rate of such child's parents.

Introduced: May 7, 1987 See on congress.gov
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 7, 1987
Referred to House Committee on Ways and Means.
May 7, 1987
Introduced in House
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 Plain-English summary Congressional Research Service

Amends Internal Revenue Code provisions governing situations in which certain unearned income of a child under age 14 is taxed as if it were parental income. Excludes from the calculations of net unearned income for such income tax treatment income that: (1) is attributable to any amount a child receives in a lump sum as payment for damages received on account of personal injuries or sickness; and (2) accrues while the damage payment is in a custodial account whose uses are restricted by State law.

What's happening now May 7, 1987

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Mfume, Kweisi
Maryland · Sep 22, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2311: A bill to amend the Internal Revenue Code of 1986 to provide that unearned income of a child attributable to damages received on account of personal injuries or sickness of the child shall not be taxed at the marginal rate of such child's parents.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-2311/
MLA
"H.R. 2311: A bill to amend the Internal Revenue Code of 1986 to provide that unearned income of a child attributable to damages received on account of personal injuries or sickness of the child shall not be taxed at the marginal rate of such child's parents.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-2311/.
Bluebook (legal)
H.R. 2311, 100th Cong. (2026), https://openamerica.io/bill/100-HR-2311/.
Markdown link
[H.R. 2311: A bill to amend the Internal Revenue Code of 1986 to provide that unearned income of a child attributable to damages received on account of personal injuries or sickness of the child shall not be taxed at the marginal rate of such child's parents.](https://openamerica.io/bill/100-HR-2311/)
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