United States · Bill · HR
H.R. 4135 (108th)
Taxation of Minor Children Simplification Act of 2004
Introduced
2 April 2004
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
18 August 2025
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
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 2 April 2004
Introduced in House (PDF)
Introduced in House · EN · 2 April 2004
Introduced in House
summary · EN · 2 April 2004
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
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