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S 2522 117th 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 and Alaska Permanent Fund dividends as earned income for purposes of the kiddie tax.

Introduced: July 28, 2021 Introduced by: Murkowski, Lisa Republican · Alaska 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 28, 2021
Introduced in Senate
Jul 28, 2021
Read twice and referred to the Committee on Finance.
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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 28, 2021

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 4783 Identical bill To amend the Internal Revenue Code of 1986 to treat certain tribal benefits and Alaska Permanent Fund dividends as earn…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Sullivan, Dan
Alaska · Jul 28, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2522: A bill to amend the Internal Revenue Code of 1986 to treat certain tribal benefits and Alaska Permanent Fund dividends as earned income for purposes of the kiddie tax.. 117th Congress. Open America. https://openamerica.io/bill/117-S-2522/
MLA
"S. 2522: A bill to amend the Internal Revenue Code of 1986 to treat certain tribal benefits and Alaska Permanent Fund dividends as earned income for purposes of the kiddie tax.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-2522/.
Bluebook (legal)
S. 2522, 117th Cong. (2026), https://openamerica.io/bill/117-S-2522/.
Markdown link
[S. 2522: A bill to amend the Internal Revenue Code of 1986 to treat certain tribal benefits and Alaska Permanent Fund dividends as earned income for purposes of the kiddie tax.](https://openamerica.io/bill/117-S-2522/)
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