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Titles (1)

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

A bill to amend the Internal Revenue Code of 1986 to provide that income of a child on investments attributable to the child's earned income shall not be taxed at the parents' rate of tax.

Actions Overview (1)

05/11/1988Introduced in House

All Actions (2)

05/11/1988Referred to House Committee on Ways and Means.
Action By: House of Representatives
05/11/1988Introduced in House
Action By: House of Representatives

Cosponsors (0)

No cosponsors.

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
House Ways and Means05/11/1988 Referred to

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Subjects (10)

Latest Summary (1)

There is one summary for H.R.4571. View summaries

Shown Here:
Introduced in House (05/11/1988)

Amends Internal Revenue Code provisions governing situations in which unearned income of a child under age 14 is taxed as if it were parental income. Excludes from income subject to the parental tax rate any earnings attributable to investments of the child's earned income.