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I
116TH CONGRESS
1ST SESSION H. R. 2810
To amend the Internal Revenue Code of 1986 to treat certain payments
made by Indian tribal governments as earned income for purposes of
the kiddie tax.
IN THE HOUSE OF REPRESENTATIVES
MAY 16, 2019
Ms. MOORE (for herself, Mr. ESTES, Mr. CALVERT, Mr. CARBAJAL, Mr.
CA´RDENAS, Mr. COLE, Mr. COOK, Mrs. CRAIG, Ms. HAALAND, Mr. KIND,
Mr. RUIZ, Ms. SHALALA, Mr. YOUNG, Mr. KILDEE, and Mr. CISNEROS)
introduced the following bill; which was referred to the Committee on
Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to treat cer-
tain payments made by Indian tribal governments as
earned income for purposes of the kiddie tax.
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Tax Fairness for Trib-
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al Youth Act of 2019’’.
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•HR 2810 IH
SEC. 2. CERTAIN PAYMENTS MADE BY INDIAN TRIBAL GOV-
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ERNMENTS TREATED AS EARNED INCOME
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FOR KIDDIE TAX.
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(a) IN GENERAL.—Section 1(g)(4)(C) of the Internal
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Revenue Code of 1986 is amended to read as follows:
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‘‘(C) TREATMENT OF CERTAIN AMOUNTS
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AS EARNED INCOME.—For purposes of this sub-
7
section, each of the following amounts shall be
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treated as earned income of the child referred
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to in paragraph (1) to the extent included in
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the gross income of such child:
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‘‘(i) DISTRIBUTIONS FROM QUALIFIED
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DISABILITY
TRUSTS.—Any amount in-
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cluded in the gross income of such child
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under section 652 or 662 by reason of
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being a beneficiary of a qualified disability
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trust
(as
defined
in
section
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642(b)(2)(C)(ii)).
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‘‘(ii) CERTAIN
INDIAN
TRIBAL
PAY-
19
MENTS.—Any payment made by an Indian
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tribal government (as defined in section
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139E(c)(1)), or from a trust of which the
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Indian tribal government is treated as the
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owner under subpart E of part I of sub-
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chapter J, to such child if—
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•HR 2810 IH
‘‘(I) such child is an enrolled
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member of the tribe with respect to
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such Indian tribal government, and
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‘‘(II) such payment is received by
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such child by reason of such enroll-
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ment.’’.
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(b)
APPLICATION
TO
ALTERNATIVE
MINIMUM
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TAX.—Section 59(j)(1)(A) of such Code is amended by
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inserting ‘‘and including amounts treated as earned in-
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come under section 1(g)(4)(C)’’ after ‘‘section 911(d)(2)’’.
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(c) EFFECTIVE DATE.—The amendment made by
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this section shall apply to taxable years beginning after
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December 31, 2017.
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Æ
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