HR 2840
116th Congress
House
Taxation
Disability and paralysis
First responders and emergency personnel
Income tax rates
Tax treatment of families
To amend the Internal Revenue Code of 1986 to treat certain first responder survivors benefits as earned income for purposes of the kiddie tax.
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 20, 2019
Referred to the House Committee on Ways and Means.
May 20, 2019
Introduced in House
Plain-English summary
This bill treats certain first responder survivors benefits 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 benefits from such tax. The bill applies to taxable years beginning after December 31, 2017.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1