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HR 436 103th Congress House Taxation Families Income tax Indexing (Economic policy) Support of dependents 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: February 17, 1993 See on congress.gov
This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 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
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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 November 19, 1993

Sponsor introductory remarks on measure. (CR H10180)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
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/
MLA
"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/.
Bluebook (legal)
H.R. 436, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-436/.
Markdown link
[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/)
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