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S 2286 100th Congress Senate Taxation Children and youth Earnings Families Income Income tax Tax deductions Youth Youth employment

A bill to amend the Internal Revenue Code of 1986 to increase the standard deduction for child dependents.

Introduced: April 14, 1988 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
Apr 14, 1988
Read twice and referred to the Committee on Finance.
Apr 14, 1988
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to revise the permitted amount of the standard deduction for a taxpayer's dependent who: (1) is either under age 19 or a student; and (2) has income and files a separate return. Makes the standard deduction equal to as much as $4,000 of earned income plus a maximum of $1,000 of unearned income. (Under current law, the permitted deduction is the greater of $500 or the dependent's actual earned income up to the regular standard deduction amount for individuals.)

What's happening now April 14, 1988

Read twice and referred to the Committee on Finance.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Apr 22, 1988
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2286: A bill to amend the Internal Revenue Code of 1986 to increase the standard deduction for child dependents.. 100th Congress. Open America. https://openamerica.io/bill/100-S-2286/
MLA
"S. 2286: A bill to amend the Internal Revenue Code of 1986 to increase the standard deduction for child dependents.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-S-2286/.
Bluebook (legal)
S. 2286, 100th Cong. (2026), https://openamerica.io/bill/100-S-2286/.
Markdown link
[S. 2286: A bill to amend the Internal Revenue Code of 1986 to increase the standard deduction for child dependents.](https://openamerica.io/bill/100-S-2286/)
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