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.
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
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
Sponsor introductory remarks on measure. (CR H10180)
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
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/)