Youth Tax Fairness Act of 2019
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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.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 4728: Youth Tax Fairness Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-HR-4728/
"H.R. 4728: Youth Tax Fairness Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-4728/.
H.R. 4728, 116th Cong. (2026), https://openamerica.io/bill/116-HR-4728/.
[H.R. 4728: Youth Tax Fairness Act of 2019](https://openamerica.io/bill/116-HR-4728/)