HR 2840 · 116th Congress · Taxation

To amend the Internal Revenue Code of 1986 to treat certain first responder survivors benefits as earned income for purposes of the kiddie tax.

Introduced 2019-05-20· Sponsored by Rep. Beyer, Donald S., Jr. [D-VA-8]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2019-05-20)

Plain Language Summary

[AI summary unavailable — showing source text] 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.…

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