Skip to main content
S 2078 116th Congress Senate Taxation Alaska Income tax rates Interest, dividends, interest rates State and local finance Tax treatment of families

A bill to amend the Internal Revenue Code of 1986 to treat Alaska Permanent Fund dividends as earned income for purposes of the kiddie tax.

Introduced: July 10, 2019 Introduced by: Murkowski, Lisa Republican · Alaska See on congress.gov
Sign in to write a letter Sign in to watch
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
Jul 10, 2019
Read twice and referred to the Committee on Finance.
Jul 10, 2019
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

This bill treats dividends paid to children from the Alaska Permanent Fund as earned income, not subject to the "kiddie tax" which taxes income of children as unearned income subject to the parent's marginal tax rate.

What's happening now July 10, 2019

Read twice and referred to the Committee on Finance.

 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). S. 2078: A bill to amend the Internal Revenue Code of 1986 to treat Alaska Permanent Fund dividends as earned income for purposes of the kiddie tax.. 116th Congress. Open America. https://openamerica.io/bill/116-S-2078/
MLA
"S. 2078: A bill to amend the Internal Revenue Code of 1986 to treat Alaska Permanent Fund dividends as earned income for purposes of the kiddie tax.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-2078/.
Bluebook (legal)
S. 2078, 116th Cong. (2026), https://openamerica.io/bill/116-S-2078/.
Markdown link
[S. 2078: A bill to amend the Internal Revenue Code of 1986 to treat Alaska Permanent Fund dividends as earned income for purposes of the kiddie tax.](https://openamerica.io/bill/116-S-2078/)
Report a problem