Youth Tax Fairness Act of 2019
Latest action · Oct 17, 2019 Referred to the House Committee on Ways and Means.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedOct 17, 2019
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Youth Tax Fairness Act of 2019
This bill amends the Internal Revenue Code to treat certain income as earned income for purposes of the taxation of the unearned income of certain children (i.e., the kiddie tax). Such income includes (1) distributions from qualified disability trusts, (2) certain military survivor benefits, (3) certain first responder survivor benefits, (4) certain Indian tribal payments, (5) certain scholarships or fellowship grants, (6) Alaska permanent fund dividends, and (7) Social Security benefits. Treating such income as earned income allows it to be taxed at lower rates.
Cosponsors 10
Members who signed on, in the order they did. All signed on Oct 17, 2019.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-MI | Daniel T. Kildee | Original | Oct 17, 2019 |
| D-NM | Debra A. Haaland | Original | Oct 17, 2019 |
| R-AK | Don Young | Original | Oct 17, 2019 |
| D-CA | Gilbert Ray Cisneros, Jr. | Original | Oct 17, 2019 |
| D-CA | Jimmy Panetta | Original | Oct 17, 2019 |
| R-CA | Ken Calvert | Original | Oct 17, 2019 |
| R-KS | Ron Estes | Original | Oct 17, 2019 |
| D-KS | Sharice Davids | Original | Oct 17, 2019 |
| R-OK | Tom Cole | Original | Oct 17, 2019 |
| R-FL | W. Gregory Steube | Original | Oct 17, 2019 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Oct 17, 2019 |
Actions 2
Everything that happened, newest first.
- Oct 17, 2019Introduced in House
- Oct 17, 2019Referred to the House Committee on Ways and Means.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 165, no. 164, October 17, 2019, page H8228.
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 2810 | Tax Fairness for Tribal Youth Act of 2019 | Related bill | May 16, 2019 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to modify the taxation of unearned income of certain children.
- Short Title(s) as Introduced
- Youth Tax Fairness Act of 2019
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Alaska
- Disability and paralysis
- Federal-Indian relations
- Fires
- First responders and emergency personnel
- Higher education
- Income tax rates
- Interest, dividends, interest rates
- Law enforcement officers
- Military personnel and dependents
- Social security and elderly assistance
- Student aid and college costs
- Tax treatment of families
- Taxation
- Veterans' pensions and compensation
- Wages and earnings
Text 1
Each version as it was printed, newest first.
- Oct 17, 2019Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
