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HR 1277 102th Congress House Taxation Families Income tax Indexing (Economic policy) Support of dependents Tax administration Tax deductions Tax exemption

To amend the Internal Revenue Code of 1986 to increase the amount of the exemption for dependent children under age 18 to $3,500, and for other purposes.

Introduced: March 5, 1991 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Mar 5, 1991
Referred to the House Committee on Ways and Means.
Mar 5, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase the personal exemption for a dependent child who has not attained age 18 from $2,000 to $3,500.

Provides for rounding inflation adjustments to tax tables to the nearest multiple of $10 (currently rounded to the next lowest multiple of $50).

What's happening now March 5, 1991

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 701 Identical bill A bill to amend the Internal Revenue Code of 1986 to increase the amount of the exemption for dependent children under …
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Democratic 5 Republican 2
D
Pelosi, Nancy
California · Sep 12, 1991
 D
Reed, Jack
Rhode Island · Sep 12, 1991
 D
Neal, Richard E.
Massachusetts · Jun 12, 1991
 R
Rogers, Harold
Kentucky · May 14, 1991
 R
Smith, Christopher H.
New Jersey · May 7, 1991
 D
Norton, Eleanor Holmes
District of Columbia · May 1, 1991
 D
Pallone, Frank
New Jersey · Apr 23, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1277: To amend the Internal Revenue Code of 1986 to increase the amount of the exemption for dependent children under age 18 to $3,500, and for other purposes.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1277/
MLA
"H.R. 1277: To amend the Internal Revenue Code of 1986 to increase the amount of the exemption for dependent children under age 18 to $3,500, and for other purposes.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1277/.
Bluebook (legal)
H.R. 1277, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1277/.
Markdown link
[H.R. 1277: To amend the Internal Revenue Code of 1986 to increase the amount of the exemption for dependent children under age 18 to $3,500, and for other purposes.](https://openamerica.io/bill/102-HR-1277/)
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