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HR 86 102th Congress House

Kiddie Tax Fairness Act of 1991

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

Introduced: January 3, 1991 See on congress.gov
Taxation Educational financeExcise taxFamiliesIncome taxTax rates
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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
Jan 3, 1991
Referred to the House Committee on Ways and Means.
Jan 3, 1991
Introduced in House
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 Latest action January 3, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Kiddie Tax Fairness Act of 1991 - 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Mfume, Kweisi
Maryland · Jan 3, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 86: Kiddie Tax Fairness Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-86/
MLA
"H.R. 86: Kiddie Tax Fairness Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-86/.
Bluebook (legal)
H.R. 86, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-86/.
Markdown link
[H.R. 86: Kiddie Tax Fairness Act of 1991](https://openamerica.io/bill/102-HR-86/)
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