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HR 3858 101th Congress House Taxation Educational finance Excise tax Families Income tax Tax rates

To amend the Internal Revenue Code of 1986 to provide that income of a child which is to be used for the child's educational expenses shall be taxed at the child's rates and not the parent's rates.

Introduced: January 23, 1990 See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) 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
Jan 23, 1990
Referred to the House Committee on Ways and Means.
Jan 23, 1990
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that income from any property of a child shall not be included in the net unearned income of the child for tax purposes if such income is used for the child's educational expenses. Establishes an excise tax if such amounts are used for any purpose other than the taxpayer's educational expenses. Requires such amounts to be used before the end of the taxable year in which the taxpayer attains age 24.

What's happening now January 23, 1990

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Smith, Christopher H.
New Jersey · Jun 12, 1990
 D
Mfume, Kweisi
Maryland · Mar 14, 1990
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3858: To amend the Internal Revenue Code of 1986 to provide that income of a child which is to be used for the child's educational expenses shall be taxed at the child's rates and not the parent's rates.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-3858/
MLA
"H.R. 3858: To amend the Internal Revenue Code of 1986 to provide that income of a child which is to be used for the child's educational expenses shall be taxed at the child's rates and not the parent's rates.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-3858/.
Bluebook (legal)
H.R. 3858, 101st Cong. (2026), https://openamerica.io/bill/101-HR-3858/.
Markdown link
[H.R. 3858: To amend the Internal Revenue Code of 1986 to provide that income of a child which is to be used for the child's educational expenses shall be taxed at the child's rates and not the parent's rates.](https://openamerica.io/bill/101-HR-3858/)
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