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United States · Bill · HR

H.R. 3042 (104th)

Tax-Free Savings and Investment Income Act

referredUnited States· United States Congress· EN

Introduced

7 March 1996

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

21 August 2025

Summary

Tax-Free Savings and Investment Income Act - Amends the Internal Revenue Code to exclude from gross income up to $5,000 ($10,000 in the case of a joint return) of unearned income. Defines unearned income to mean income other than income from: (1) wages, salaries, tips, and other employee compensation; and (2) earned income from self-employment. Includes pension and annuity income in such definition. Makes ineligible for the exclusion: (1) certain nonresident aliens; and (2) estates and trusts.

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Documents

3 official files

Introduced in House (text)

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Sources

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