United States · Bill · S
S. 2286 (100th)
A bill to amend the Internal Revenue Code of 1986 to increase the standard deduction for child dependents.
Original
Introduced
14 April 1988
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
3 January 2025
Summary
Amends the Internal Revenue Code to revise the permitted amount of the standard deduction for a taxpayer's dependent who: (1) is either under age 19 or a student; and (2) has income and files a separate return. Makes the standard deduction equal to as much as $4,000 of earned income plus a maximum of $1,000 of unearned income. (Under current law, the permitted deduction is the greater of $500 or the dependent's actual earned income up to the regular standard deduction amount for individuals.)
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Sources
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- Official source: https://www.congress.gov/bill/100th-congress/senate-bill/2286
- Open data entity: https://api.congress.gov/v3/bill/100/s/2286