United States · Bill · HR
H.R. 2796 (117th)
Family Attribution Modernization Act
Introduced
22 April 2021
Last action
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Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 April 2025
Summary
Family Attribution Modernization Act This bill modifies testing rules for tax-exempt pension and profit sharing plans (e.g., 401k retirement plans) to eliminate attribution under the the family attribution rules (1) for spouses with separate businesses who reside in community property states, and (2) between parents with separate businesses who have minor children. The family attribution rule treats an individual taxpayer as owning property interests (e.g., stock) that are owned, directly or indirectly, by the individual's spouse, children, grandchildren, and parents.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 22 April 2021
Introduced in House (PDF)
Introduced in House · EN · 22 April 2021
Introduced in House
summary · EN · 22 April 2021
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/117th-congress/house-bill/2796
- Open data entity: https://api.congress.gov/v3/bill/117/hr/2796