United States · Bill · S
S. 2078 (116th)
A bill to amend the Internal Revenue Code of 1986 to treat Alaska Permanent Fund dividends as earned income for purposes of the kiddie tax.
Introduced
10 July 2019
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
7 April 2025
Summary
This bill treats dividends paid to children from the Alaska Permanent Fund as earned income, not subject to the "kiddie tax" which taxes income of children as unearned income subject to the parent's marginal tax rate.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 10 July 2019
Introduced in Senate (PDF)
Introduced in Senate · EN · 10 July 2019
Introduced in Senate
summary · EN · 10 July 2019
Sponsors
No sponsors or actors listed by the source.
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/116th-congress/senate-bill/2078
- Open data entity: https://api.congress.gov/v3/bill/116/s/2078