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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.

Introduced: May 20, 2019 Introduced by: Beyer, Donald S. Democratic · Virginia See on congress.gov
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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 20, 2019
Referred to the House Committee on Ways and Means.
May 20, 2019
Introduced in House
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 Plain-English summary Congressional Research Service

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 May 20, 2019

Referred to the House Committee on Ways and Means.

 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. 2840: To amend the Internal Revenue Code of 1986 to treat certain first responder survivors benefits as earned income for purposes of the kiddie tax.. 116th Congress. Open America. https://openamerica.io/bill/116-HR-2840/
MLA
"H.R. 2840: To amend the Internal Revenue Code of 1986 to treat certain first responder survivors benefits as earned income for purposes of the kiddie tax.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-2840/.
Bluebook (legal)
H.R. 2840, 116th Cong. (2026), https://openamerica.io/bill/116-HR-2840/.
Markdown link
[H.R. 2840: To amend the Internal Revenue Code of 1986 to treat certain first responder survivors benefits as earned income for purposes of the kiddie tax.](https://openamerica.io/bill/116-HR-2840/)
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