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H.R. 2796 117th Congress House

Family Attribution Modernization Act

Official title: To amend section 414 of the Internal Revenue Code of 1986 to update the family attribution rule.

Introduced: April 22, 2021 Introduced by: Jimmy Panetta Democratic · California See on congress.gov
Taxation Employee benefits and pensionsFamily relationshipsSecuritiesSmall businessTax administration and collection, taxpayers
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Apr 22, 2021
Referred to the House Committee on Ways and Means.
Apr 22, 2021
Introduced in House
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 Latest action April 22, 2021

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Family Attribution Modernization Act

This bill modifies testing rules for tax-exempt pension and profit sharing plans (e.g., 401k retirement plans) to eliminate attribution under the the family attribution rules (1) for spouses with separate businesses who reside in community property states, and (2) between parents with separate businesses who have minor children. The family attribution rule treats an individual taxpayer as owning property interests (e.g., stock) that are owned, directly or indirectly, by the individual's spouse, children, grandchildren, and parents.

 Related & companion bills 1
  • S 5125 Family Attribution Modernization Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Arrington, Jodey C.
Texas · Apr 22, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2796: Family Attribution Modernization Act. 117th Congress. Open America. https://openamerica.io/bill/117-HR-2796/
MLA
"H.R. 2796: Family Attribution Modernization Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-2796/.
Bluebook (legal)
H.R. 2796, 117th Cong. (2026), https://openamerica.io/bill/117-HR-2796/.
Markdown link
[H.R. 2796: Family Attribution Modernization Act](https://openamerica.io/bill/117-HR-2796/)
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