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House Bill 2810
116th Congress(2019-2020)
Tax Fairness for Tribal Youth Act of 2019
Introduced
Introduced
Introduced in House on May 16, 2019
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Introduced in House 
May 16, 2019
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Introduced in House(May 16, 2019)
May 16, 2019
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
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H. R. 2810 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 2810


To amend the Internal Revenue Code of 1986 to treat certain payments made by Indian tribal governments as earned income for purposes of the kiddie tax.

IN THE HOUSE OF REPRESENTATIVES

May 16, 2019

Ms. Moore (for herself, Mr. Estes, Mr. Calvert, Mr. Carbajal, Mr. Cárdenas, Mr. Cole, Mr. Cook, Mrs. Craig, Ms. Haaland, Mr. Kind, Mr. Ruiz, Ms. Shalala, Mr. Young, Mr. Kildee, and Mr. Cisneros) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to treat certain payments made by Indian tribal governments as earned income for purposes of the kiddie tax.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Tax Fairness for Tribal Youth Act of 2019”.

SEC. 2. Certain payments made by Indian tribal governments treated as earned income for kiddie tax.

(a) In general.—Section 1(g)(4)(C) of the Internal Revenue Code of 1986 is amended to read as follows:

“(C) TREATMENT OF CERTAIN AMOUNTS AS EARNED INCOME.—For purposes of this subsection, each of the following amounts shall be treated as earned income of the child referred to in paragraph (1) to the extent included in the gross income of such child:

“(i) DISTRIBUTIONS FROM QUALIFIED DISABILITY TRUSTS.—Any amount included in the gross income of such child under section 652 or 662 by reason of being a beneficiary of a qualified disability trust (as defined in section 642(b)(2)(C)(ii)).

“(ii) CERTAIN INDIAN TRIBAL PAYMENTS.—Any payment made by an Indian tribal government (as defined in section 139E(c)(1)), or from a trust of which the Indian tribal government is treated as the owner under subpart E of part I of subchapter J, to such child if—

“(I) such child is an enrolled member of the tribe with respect to such Indian tribal government, and

“(II) such payment is received by such child by reason of such enrollment.”.

(b) Application to alternative minimum tax.—Section 59(j)(1)(A) of such Code is amended by inserting “and including amounts treated as earned income under section 1(g)(4)(C)” after “section 911(d)(2)”.

(c) Effective date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2017.