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S. 148 117th Congress Senate

Dependent Income Exclusion Act of 2021

Official title: A bill to amend the Internal Revenue Code of 1986 to exclude certain dependent income when calculating modified adjusted gross income for the purposes of eligibility for premium tax credits.

Introduced: February 2, 2021 Introduced by: Catherine Cortez Masto Democratic · Nevada See on congress.gov
Taxation Adoption and foster careChild safety and welfareDisability and paralysisIncome tax creditsIndian social and development programs
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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
Feb 2, 2021
Read twice and referred to the Committee on Finance.
Feb 2, 2021
Introduced in Senate
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 Latest action February 2, 2021

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Dependent Income Exclusion Act of 2021

This bill excludes certain wages or self-employment earnings of a dependent of a taxpayer for purposes of determining the taxpayer's eligibility for premium tax credits used to purchase insurance on Patient Protection and Affordable Care Act exchanges. To qualify for the exclusion, the dependent must be under 18 years of age or have not attained age 24 during a specified five-year period, and be a full- or part-time student or apprentice or participant in a job training program.

 Related & companion bills 1
  • HR 1831 Identical bill Dependent Income Exclusion Act of 2021
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Rosen, Jacky
Nevada · Feb 2, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). S. 148: Dependent Income Exclusion Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-S-148/
MLA
"S. 148: Dependent Income Exclusion Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-148/.
Bluebook (legal)
S. 148, 117th Cong. (2026), https://openamerica.io/bill/117-S-148/.
Markdown link
[S. 148: Dependent Income Exclusion Act of 2021](https://openamerica.io/bill/117-S-148/)
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