Summary: S.1667 — 116th Congress (2019-2020)All Information (Except Text)

There is one summary for S.1667. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (05/23/2019)

Tax Relief for Student Success Act

This bill treats certain scholarship or fellowship grants received by children as earned income of the child for the purposes of the kiddie tax (the tax on the unearned income of children). This has the effect of exempting the grants from such tax. The bill applies to taxable years beginning after December 31, 2017.