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    <number>4783</number>
    <updateDate>2022-12-31T05:04:43Z</updateDate>
    <updateDateIncludingText>2022-12-31T05:04:43Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <type>HR</type>
    <introducedDate>2021-07-28</introducedDate>
    <congress>117</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>[Congressional Record Volume 167, Number 132 (Wednesday, July 28, 2021)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]By Mr. YOUNG:H.R. 4783.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1 andArticle I, Section 8, Clause 3[Page H4251]</pre>]]></constitutionalAuthorityStatementText>
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      <item>
        <title>A bill to amend the Internal Revenue Code of 1986 to treat certain tribal benefits and Alaska Permanent Fund dividends as earned income for purposes of the kiddie tax.</title>
        <congress>117</congress>
        <number>2522</number>
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          <actionDate>2021-07-28</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
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        <actionDate>2021-07-28</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <bioguideId>Y000033</bioguideId>
        <fullName>Rep. Young, Don [R-AK-At Large]</fullName>
        <firstName>DON</firstName>
        <lastName>YOUNG</lastName>
        <party>R</party>
        <state>AK</state>
        <middleName>E.</middleName>
        <isByRequest>N</isByRequest>
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    <policyArea>
      <name>Taxation</name>
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    <subjects>
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          <name>Disability and paralysis</name>
        </item>
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          <name>Federal-Indian relations</name>
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        <item>
          <name>Income tax rates</name>
        </item>
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          <name>Tax treatment of families</name>
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        <name>Taxation</name>
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        <actionDate>2021-07-28</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2021-09-21T20:31:25Z</updateDate>
        <text><![CDATA[ <p>This bill treats certain disability payments and other payments made by&nbsp;Indian tribes or Native Corporations to children as the earned income of such children. This exempts such income from the <em>kiddie tax</em> which taxes the unearned income of children at the parent's marginal tax rate.</p>]]></text>
      </summary>
    </summaries>
    <title>To amend the Internal Revenue Code of 1986 to treat certain tribal benefits and Alaska Permanent Fund dividends 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 tribal benefits and Alaska Permanent Fund dividends 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 tribal benefits and Alaska Permanent Fund dividends as earned income for purposes of the kiddie tax.</title>
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        <date>2021-07-28T04:00:00Z</date>
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    <latestAction>
      <actionDate>2021-07-28</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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