Taxation of Minor Children Simplification Act of 2004

referredUnited States· United States Congress· EN

Introduced

2 April 2004

Last action

2 April 2004 · Introduced

Status

Referred to the House Committee on Ways and Means.

Summary

Taxation of Minor Children Simplification Act of 2004 - Amends the Internal Revenue Code to revise rules for the taxation of the income of minor children (under age 14). Repeals the allocable parental tax rules. Allows parents to elect to claim the child's gross income and deductions on the parents' tax return.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

2 April 2004
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
2 April 2004
Introduced
Sponsor introductory remarks on measure. (CR E518)
Source: IntroReferral
2 April 2004
Introduced
Introduced in House
Source: IntroReferral
2 April 2004
Introduced
Introduced in House
Source: IntroReferral

Votes

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Versions

Introduced in House · 2 April 2004 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 2 April 2004
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Introduced in House (PDF)
Introduced in House · EN · 2 April 2004
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Introduced in House
summary · EN · 2 April 2004
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
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Related records

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Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/108th-congress/house-bill/4135
Open data entity: https://api.congress.gov/v3/bill/108/hr/4135
us · 108-hr-4135 · source updated 18 August 2025