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.
Disability and paralysisFederal-Indian relationsIncome tax ratesTax 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.
USA116th CongressS-2079| Senate
| Updated: 7/10/2019
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.