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S 2079 116th Congress Senate Taxation Disability and paralysis Federal-Indian relations Income tax rates Tax treatment of families

A bill to amend the Internal Revenue Code of 1986 to treat certain tribal benefits as earned income for purposes of the kiddie tax.

Introduced: July 10, 2019 Introduced by: Murkowski, Lisa Republican · Alaska 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
Jul 10, 2019
Read twice and referred to the Committee on Finance.
Jul 10, 2019
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill treats certain disability payments and other payments made by Indian tribes or Native Corporations to children as the earned income of such children. This exempts such income from the "kiddie tax" which taxes the unearned income of children at the parent's marginal tax rate.

What's happening now July 10, 2019

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 2810 Related bill Tax Fairness for Tribal Youth Act of 2019
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2079: A bill to amend the Internal Revenue Code of 1986 to treat certain tribal benefits as earned income for purposes of the kiddie tax.. 116th Congress. Open America. https://openamerica.io/bill/116-S-2079/
MLA
"S. 2079: A bill to amend the Internal Revenue Code of 1986 to treat certain tribal benefits as earned income for purposes of the kiddie tax.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-2079/.
Bluebook (legal)
S. 2079, 116th Cong. (2026), https://openamerica.io/bill/116-S-2079/.
Markdown link
[S. 2079: A bill to amend the Internal Revenue Code of 1986 to treat certain tribal benefits as earned income for purposes of the kiddie tax.](https://openamerica.io/bill/116-S-2079/)
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