[Congressional Record Volume 168, Number 158 (Thursday, September 29, 2022)]
[Senate]
[Pages S5716-S5717]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 6190. Ms. MURKOWSKI submitted an amendment intended to be proposed 
to amendment SA 5499 submitted by Mr. Reed (for himself and Mr. Inhofe) 
and intended to be proposed to the bill H.R. 7900, to authorize 
appropriations for fiscal year 2023 for military activities of the 
Department of Defense, for military construction, and for defense 
activities of the Department of Energy, to prescribe military personnel 
strengths for such fiscal year, and for other purposes; which was 
ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. _____. CERTAIN AMOUNTS TREATED AS EARNED INCOME FOR 
                   KIDDIE TAX.

       (a) In General.--Section 1(g)(4)(C) of the Internal Revenue 
     Code of 1986 is amended to read as follows:
       ``(C) Treatment of certain amounts as earned income.--For 
     purposes of this subsection, each of the following amounts 
     shall be treated as earned income of the child referred to in 
     paragraph (1) to the extent included in the gross income of 
     such child:
       ``(i) Distributions from qualified disability trusts.--Any 
     amount included in

[[Page S5717]]

     the gross income of such child under section 652 or 662 by 
     reason of being a beneficiary of a qualified disability trust 
     (as defined in section 642(b)(2)(C)(ii)).
       ``(ii) Certain indian tribal payments.--Any payment which 
     is included in the gross income of such child and made by an 
     Indian tribal government (as defined in section 139E(c)(1)), 
     or from a trust of which the Indian tribal government is 
     treated as the owner under subpart E of part I of subchapter 
     J, to or for the benefit of such child if--

       ``(I) such child or a family member (within the meaning of 
     section 267(c)(4)) is an enrolled member of the tribe with 
     respect to such Indian tribal government, and
       ``(II) such payment is made by reason of such enrollment.

       ``(iii) Certain payments from native corporations or 
     settlement trusts.--Any payment which is included in the 
     gross income of such child and--

       ``(I) made by a Native corporation (as defined in section 
     646(h)(2)) to or for the benefit of such child if such child 
     or a family member (within the meaning of section 267(c)(4)) 
     has an equity interest in the Native corporation, or
       ``(II) made by a Settlement Trust (as defined in section 
     646(h)(4)) to or for the benefit of such child if such child 
     or a family member (within the meaning of section 267(c)(4)) 
     has a beneficial interest in such Settlement Trust.

       ``(iv) Alaska permanent fund dividends.--The amount of any 
     Alaska Permanent Fund dividend which is included in the gross 
     income of such child.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2021.
                                 ______