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Titles (2)

Short Titles

Short Titles - House of Representatives

Short Titles as Introduced

Youth Tax Fairness Act of 2019

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

To amend the Internal Revenue Code of 1986 to modify the taxation of unearned income of certain children.

Actions Overview (1)

10/17/2019Introduced in House

All Actions (2)

10/17/2019Referred to the House Committee on Ways and Means.
Action By: House of Representatives
10/17/2019Introduced in House
Action By: House of Representatives

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 Means10/17/2019 Referred to

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Subjects (1)

Latest Summary (1)

There is one summary for H.R.4728. View summaries

Shown Here:
Introduced in House (10/17/2019)

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.