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To amend the Internal Revenue Code of 1986 to treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax.
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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.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (1)
2019 · fourth_quarter · Taxation/Internal Revenue Code
H.R.1 - Tax Cuts and Jobs Act H.R.3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 H.R. 2806 - To amend the Internal Revenue Code of 1986 to treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax.
Client expense: $123,042 · Firm income: Not reported
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2019 · third_quarter · Taxation/Internal Revenue Code
H.R.1 - Tax Cuts and Jobs Act H.R.3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 H.R. 2806 - To amend the Internal Revenue Code of 1986 to treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax.
Client expense: $83,834 · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE
2019 · third_quarter · Taxation/Internal Revenue Code
H.R.1 - Tax Cuts and Jobs Act H.R.3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 H.R. 2806 - To amend the Internal Revenue Code of 1986 to treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax.
Client expense: $83,834 · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE
2019 · second_quarter · Taxation/Internal Revenue Code
H.R.1 - Tax Cuts and Jobs Act H.R.3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 H.R. 2806 - To amend the Internal Revenue Code of 1986 to treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax.
Client expense: $82,716 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE