HR 4135 · 108th Congress · Taxation

Taxation of Minor Children Simplification Act of 2004

Introduced 2004-04-02· Sponsored by Rep. Houghton, Amo [R-NY-29]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2004-04-02)

Plain Language Summary

[AI summary unavailable — showing source text] Taxation of Minor Children Simplification Act of 2004 - Amends the Internal Revenue Code to revise rules for the taxation of the income of minor children (under age 14). Repeals the allocable parental tax rules. Allows parents to elect to claim the child's gross income and deductions on the parents' tax return.…

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