Skip to main content
HR 2806 116th Congress House Taxation Disability and paralysis Income tax rates Student aid and college costs Tax treatment of families

To amend the Internal Revenue Code of 1986 to treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax.

Introduced: May 16, 2019 Introduced by: Horsford, Steven Democratic · Nevada See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
May 16, 2019
Referred to the House Committee on Ways and Means.
May 16, 2019
Introduced in House
 Ask about this bill AI · grounded in the bill text

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.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

This bill treats certain scholarship or fellowship grants received by children as earned income of the child for the purposes of the kiddie tax (the tax on the unearned income of children). This has the effect of exempting the grants from such tax. The bill applies to taxable years beginning after December 31, 2017.

What's happening now May 16, 2019

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 1667 Related bill Tax Relief for Student Success Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Moore, Gwen
Wisconsin · May 20, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2806: To amend the Internal Revenue Code of 1986 to treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax.. 116th Congress. Open America. https://openamerica.io/bill/116-HR-2806/
MLA
"H.R. 2806: To amend the Internal Revenue Code of 1986 to treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-2806/.
Bluebook (legal)
H.R. 2806, 116th Cong. (2026), https://openamerica.io/bill/116-HR-2806/.
Markdown link
[H.R. 2806: To amend the Internal Revenue Code of 1986 to treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax.](https://openamerica.io/bill/116-HR-2806/)
Report a problem