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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

Introduced: October 17, 2019 Introduced by: Moore, Gwen Democratic · Wisconsin See on congress.gov
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
Oct 17, 2019
Referred to the House Committee on Ways and Means.
Oct 17, 2019
Introduced in House
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 Plain-English summary Congressional Research Service

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 October 17, 2019

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4728: Youth Tax Fairness Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-HR-4728/
MLA
"H.R. 4728: Youth Tax Fairness Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-4728/.
Bluebook (legal)
H.R. 4728, 116th Cong. (2026), https://openamerica.io/bill/116-HR-4728/.
Markdown link
[H.R. 4728: Youth Tax Fairness Act of 2019](https://openamerica.io/bill/116-HR-4728/)
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