Kiddie Tax Fairness Act of 1991

Summary

Kiddie Tax Fairness Act of 1991 - Amends the Internal Revenue Code to provide that income from any property of a child shall not be included in the net unearned income of the child for tax purposes if such income is used for the child's educational expenses. Establishes an excise tax if such amounts are used for any purpose other than the taxpayer's educational expenses. Requires such amounts to be used before the end of the taxable year in which the taxpayer attains age 24.

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

Timeline

1. 3 January 1991

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 3 January 1991

   Introduced

   Introduced in House

   Source: IntroReferral

3. 3 January 1991

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · — · Download file

Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 3 January 1991

  Open at official source

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Sponsors

• Rep. Emerson, Bill [R-MO-8] · R · Sponsor
• Rep. Ackerman, Gary L. [D-NY-5] · D · Sponsor
• Rep. Shays, Christopher [R-CT-4] · R · Sponsor
• Rep. Mfume, Kweisi [D-MD-7] · D · Sponsor
• Rep. Hunter, Duncan [R-CA-52] · R · Cosponsor
• Rep. Horton, Frank J. [R-NY-29] · R · Cosponsor
• Rep. Burton, Dan [R-IN-5] · R · Cosponsor
• Sen. Roberts, Pat [R-KS] · R · Cosponsor
• Rep. Chapman, Jim [D-TX-1] · D · Cosponsor
• Rep. Walsh, James T. [R-NY-25] · R · Cosponsor
• Rep. Clinger, William F., Jr. [R-PA-5] · R · Cosponsor
• Rep. Rhodes, John J., III [R-AZ-1] · R · Cosponsor
• Rep. Quillen, James H. (Jimmy) [R-TN-1] · R · Cosponsor
• Rep. Lagomarsino, Robert J. [R-CA-19] · R · Cosponsor
• Rep. Scheuer, James H. [D-NY-8] · D · Cosponsor
• Sen. Inhofe, James M. [R-OK] · R · Cosponsor
• Rep. Cox, Christopher [R-CA-48] · R · Cosponsor
• Rep. Packard, Ron [R-CA-48] · R · Cosponsor
• Rep. Fish, Hamilton, Jr. [R-NY-19] · R · Cosponsor
• Rep. Neal, Stephen L. [D-NC-5] · D · Cosponsor
• Rep. Ramstad, Jim [R-MN-3] · R · Cosponsor
• · hswm00 · Standing

Related records

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