HR 436
103th Congress
House
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.
Taxation
FamiliesIncome taxIndexing (Economic policy)Support of dependents
More subjectsShow fewer subjects
Tax deductionsTax exemption
Everywhere this bill has been
4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 19, 1993
Sponsor introductory remarks on measure. (CR H10180)
Nov 9, 1993
Sponsor introductory remarks on measure. (CR H8948)
Jan 5, 1993
Referred to the House Committee on Ways and Means.
Jan 5, 1993
Introduced in House
Ask about this bill
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Latest action
Sponsor introductory remarks on measure. (CR H10180)
Plain-English summary
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).
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
27
D
Thompson, Bennie G.
D
Pelosi, Nancy
LIPINSKI, WILLIAM
QUINN, JACK
D
Clyburn, James E.
D
Velázquez, Nydia M.
Faleomavaega, Eni
HOUGHTON, AMO
MCINNIS, SCOTT
BALLENGER, CASS
CASTLE, MICHAEL
CRANE, PHILIP
SMITH, NICK
COMBEST, LARRY
R
Calvert, Ken
D
Scott, Robert C. "Bobby"
BUYER, STEPHEN
DUNN, JENNIFER
COLLINS, MAC
R
Rogers, Harold
GREENWOOD, JAMES
BEREUTER, DOUGLAS
R
Crapo, Mike
GOSS, PORTER
D
Neal, Richard E.
D
Norton, Eleanor Holmes
R
Smith, Christopher H.
Cite this page
U.S. Congress. (2026). H.R. 436: 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.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-436/
"H.R. 436: 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.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-436/.
H.R. 436, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-436/.
[H.R. 436: 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/103-HR-436/)