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HR 4478 117th Congress House Taxation Disability and paralysis Federal-Indian relations Income tax rates Tax treatment of families

Tax Fairness for Tribal Youth Act of 2021

Introduced: July 16, 2021 Introduced by: Moore, Gwen Democratic · Wisconsin See on congress.gov
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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
Jul 16, 2021
Referred to the House Committee on Ways and Means.
Jul 16, 2021
Introduced in House
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 Plain-English summary Congressional Research Service

Tax Fairness for Tribal Youth Act of 2021

This bill treats certain payments made by Indian tribal governments to children as earned income of the child for the purposes of the kiddie tax (the tax on the unearned income of children). This has the effect of exempting the payments from the tax. The bill applies to taxable years beginning after December 31, 2021.

What's happening now July 16, 2021

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 8
All 8 Democratic 2 Republican 3
D
Carbajal, Salud O.
California · Jul 16, 2021
 R
Estes, Ron
Kansas · Jul 16, 2021
 R
Fitzpatrick, Brian K.
Pennsylvania · Jul 16, 2021
 R
Joyce, David P.
Ohio · Jul 16, 2021
KIND, RON
· Jul 16, 2021
 D
Panetta, Jimmy
California · Jul 16, 2021
Walorski, Jackie
· Jul 16, 2021
YOUNG, DON
· Jul 16, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4478: Tax Fairness for Tribal Youth Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-HR-4478/
MLA
"H.R. 4478: Tax Fairness for Tribal Youth Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-4478/.
Bluebook (legal)
H.R. 4478, 117th Cong. (2026), https://openamerica.io/bill/117-HR-4478/.
Markdown link
[H.R. 4478: Tax Fairness for Tribal Youth Act of 2021](https://openamerica.io/bill/117-HR-4478/)
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