Senate Bill 2079
116th Congress(2019-2020)
A bill to amend the Internal Revenue Code of 1986 to treat certain tribal benefits as earned income for purposes of the kiddie tax.
Introduced
Introduced in Senate on Jul 10, 2019
Origin Chamber
Senate
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
2079
Congress
116
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
No Senate votes have been held for this bill.
Summary
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.
July 10, 2019
07/10/2019
Read twice and referred to the Committee on Finance.
07/10/2019
Introduced in Senate
Public Record
Record Updated
Nov 1, 2022 1:50:43 PM