,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #bhjf  ,,in ,,the ,,house ,,of  
,,representatives  ,may #af1 #bjai,mr4  
,horsford introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 treat certain scholarships and         
fellowship grants as earned income for  
purposes of the kiddie tax4  #a4        
,certain scholarships and fellowship    
grants treated as earned income for     
kiddie tax  7a7 ,in general ,section    
#a7;g77#d77;,c7 of the ,internal        
,revenue ,code of #aihf is amended to   
read as follows3  7,c7 ,treatment of    
certain amounts as earned income ,for   
purposes of this subsection1 each of    
following amounts shall be treated as   
earned income of the child referred to  
in paragraph 7#a7 to the extent included
 in the gross income of such child3  7i7
 ,distributions from qualified          
disability trusts ,any amount included  
in the gross income of such child under 

section #feb or #ffb by reason of being 
a beneficiary of a qualified disability 
trust 7as defined in section            
#fdb7;b77#b77;,c77ii774  7ii7 ,certain  
scholarships or fellowship grants ,any  
scholarship or fellowship grant which is
 received by such child if-- 7,i7 such  
child is a candidate for a degree at an 
educational organization described in   
section #agj7;b77#a77;,a77ii71 and      
7,,ii7 such scholarship or grant        
supports such candidacy4  4  7b7        
,application to alternative minimum tax 
,section #ei7;j77#a77;,a7 of such ,code 
is amended by inserting and including   
amounts treated as earned income under  
section #a7;g77#d77;,c7 after section   
#iaa7;d77#b74  7c7 ,effective date ,the 
amendment made by this section shall    
apply to taxable years beginning after  
,december #ca1 #bjag4