HR 4728
116th Congress
House
Taxation
Alaska
Disability and paralysis
Federal-Indian relations
Fires
First responders and emergency personnel
Higher education
Income tax rates
Interest, dividends, interest rates
Law enforcement officers
Military personnel and dependents
Social security and elderly assistance
Student aid and college costs
Tax treatment of families
Veterans' pensions and compensation
Wages and earnings
Youth Tax Fairness Act of 2019
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 17, 2019
Referred to the House Committee on Ways and Means.
Oct 17, 2019
Introduced in House
Plain-English summary
Youth Tax Fairness Act of 2019
This bill amends the Internal Revenue Code to treat certain income as earned income for purposes of the taxation of the unearned income of certain children (i.e., the kiddie tax). Such income includes (1) distributions from qualified disability trusts, (2) certain military survivor benefits, (3) certain first responder survivor benefits, (4) certain Indian tribal payments, (5) certain scholarships or fellowship grants, (6) Alaska permanent fund dividends, and (7) Social Security benefits. Treating such income as earned income allows it to be taxed at lower rates.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1