S 2522 United States Senate · 117th Congress

A bill to amend the Internal Revenue Code of 1986 to treat certain tribal benefits and Alaska Permanent Fund dividends as earned income for purposes of the kiddie tax.

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.
Bill status in committee 1 of 4 stages cleared
Introduction
Jul 2021
Committee Review
Floor Vote
President
Introduced Jul 28, 2021 Last action Jul 28, 2021
Floor votes

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Full legislative history

Actions timeline

Total actions
2
Key actions
0
Committee
1
Jul 28, 2021
Committee
Read twice and referred to the Committee on Finance.
upper
Jul 28, 2021
Introduced
Introduced in Senate
upper
1 primary · 1 co-sponsor

Sponsors