HR 356 · 103th Congress · Taxation

Children's Personal Injury Awards Tax Equity Act

Introduced 1993-01-05· Sponsored by Rep. Slattery, Jim [D-KS-2]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1993-01-05)

Plain Language Summary

[AI summary unavailable — showing source text] Children's Personal Injury Awards Tax Equity Act - Amends Internal Revenue Code provisions governing situations in which unearned income of a minor child is taxed as if it were parental income. Excludes from income subject to the parental tax rate any earnings attributable to personal injury awards.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (5)

4 Democrats1 Republican
Rep. Emerson, Bill [R-MO-8]MO
Rep. Jefferson, William J. [D-LA-2]LA
Rep. Jacobs, Andrew, Jr. [D-IN-10]IN
Rep. Towns, Edolphus [D-NY-10]NY
Rep. Serrano, Jose E. [D-NY-16]NY