United States · Bill · HR
H.R. 3262 (110th)
To amend the Internal Revenue Code of 1986 to restore age 14 as the age at which unearned income of minor children ceases to be taxed as if parent's income.
Introduced
31 July 2007
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Repeals the provision in the Tax Increase Prevention and Reconciliation Act of 2005 which increased from 14 to 18 the age until which the unearned income of children is taxed at their parents' marginal income tax rates (thus restoring the age limit to 14).
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 31 July 2007
Introduced in House (PDF)
Introduced in House · EN · 31 July 2007
Introduced in House
summary · EN · 31 July 2007
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/110th-congress/house-bill/3262
- Open data entity: https://api.congress.gov/v3/bill/110/hr/3262