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    <number>2840</number>
    <updateDate>2022-11-01T05:32:22Z</updateDate>
    <updateDateIncludingText>2022-11-01T05:32:22Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <type>HR</type>
    <introducedDate>2019-05-20</introducedDate>
    <congress>116</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>[Congressional Record Volume 165, Number 84 (Monday, May 20, 2019)][House]From the Congressional Record Online through the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]By Mr. BEYER:H.R. 2840.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8: The Congress shall have Power To layand collect Taxes, Duties, Imposts and Excises, to pay theDebts and provide for the common Defence and general Welfareof the United States;[Page H4010]</pre>]]></constitutionalAuthorityStatementText>
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        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
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            <name>Referred to</name>
            <date>2019-05-20T16:00:31Z</date>
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      <item>
        <actionDate>2019-05-20</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <text>Introduced in House</text>
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    <sponsors>
      <item>
        <bioguideId>B001292</bioguideId>
        <fullName>Rep. Beyer, Donald S., Jr. [D-VA-8]</fullName>
        <firstName>Donald</firstName>
        <lastName>Beyer</lastName>
        <party>D</party>
        <state>VA</state>
        <middleName>S.</middleName>
        <district>8</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Disability and paralysis</name>
        </item>
        <item>
          <name>First responders and emergency personnel</name>
        </item>
        <item>
          <name>Income tax rates</name>
        </item>
        <item>
          <name>Tax treatment of families</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
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    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2019-05-20</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2019-10-28T19:31:50Z</updateDate>
        <text><![CDATA[ <p>This bill treats certain first responder survivors benefits 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 benefits 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 first responder survivors benefits as earned income for purposes of the kiddie tax.</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>To amend the Internal Revenue Code of 1986 to treat certain first responder survivors benefits as earned income for purposes of the kiddie tax.</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to treat certain first responder survivors benefits as earned income for purposes of the kiddie tax.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
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        <type>Introduced in House</type>
        <date>2019-05-20T04:00:00Z</date>
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            <url>https://www.govinfo.gov/content/pkg/BILLS-116hr2840ih/xml/BILLS-116hr2840ih.xml</url>
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    <latestAction>
      <actionDate>2019-05-20</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <dc:language>EN</dc:language>
    <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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