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    <number>2806</number>
    <updateDate>2022-11-01T05:32:26Z</updateDate>
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    <originChamber>House</originChamber>
    <type>HR</type>
    <introducedDate>2019-05-16</introducedDate>
    <congress>116</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>[Congressional Record Volume 165, Number 82 (Thursday, May 16, 2019)][House]From the Congressional Record Online through the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]By Mr. HORSFORD:H.R. 2806.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, Clause 1 of the Constitution of theUnited States.[Page H3925]</pre>]]></constitutionalAuthorityStatementText>
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        <title>Tax Relief for Student Success Act</title>
        <congress>116</congress>
        <number>1667</number>
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        <latestAction>
          <actionDate>2019-05-23</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
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        <actionDate>2019-05-16</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <bioguideId>H001066</bioguideId>
        <fullName>Rep. Horsford, Steven [D-NV-4]</fullName>
        <firstName>Steven</firstName>
        <lastName>Horsford</lastName>
        <party>D</party>
        <state>NV</state>
        <district>4</district>
        <isByRequest>N</isByRequest>
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        <bioguideId>M001160</bioguideId>
        <fullName>Rep. Moore, Gwen [D-WI-4]</fullName>
        <firstName>Gwen</firstName>
        <lastName>Moore</lastName>
        <party>D</party>
        <state>WI</state>
        <district>4</district>
        <sponsorshipDate>2019-05-20</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
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    <policyArea>
      <name>Taxation</name>
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    <subjects>
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          <name>Disability and paralysis</name>
        </item>
        <item>
          <name>Income tax rates</name>
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          <name>Student aid and college costs</name>
        </item>
        <item>
          <name>Tax treatment of families</name>
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        <name>Taxation</name>
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        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2019-10-30T19:00:42Z</updateDate>
        <text><![CDATA[ <p>This bill treats certain scholarship or fellowship grants received by children as earned income of the child for the purposes of the kiddie tax (the tax on the unearned income of children). This has the effect of exempting the grants from such tax. The bill applies to taxable years beginning after December 31, 2017.</p>]]></text>
      </summary>
    </summaries>
    <title>To amend the Internal Revenue Code of 1986 to treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax.</title>
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        <titleType>Display Title</titleType>
        <title>To amend the Internal Revenue Code of 1986 to treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax.</title>
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        <title>To amend the Internal Revenue Code of 1986 to treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax.</title>
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    <latestAction>
      <actionDate>2019-05-16</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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