,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #bhaj  ,,in ,,the ,,house ,,of  
,,representatives  ,may #af1 #bjai,ms4  
,moore 7for herself1 ,mr4 ,estes1 ,mr4  
,calvert1 ,mr4 ,carbajal1 ,mr4 ,crdenas1
 ,mr4 ,cole1 ,mr4 ,cook1 ,mrs4 ,craig1  
,ms4 ,haaland1 ,mr4 ,kind1 ,mr4 ,ruiz1  
,ms4 ,shalala1 ,mr4 ,young1 ,mr4        
,kildee1 and ,mr4 ,cisneros7 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
 payments made by ,indian tribal        
governments as earned income for        
purposes of the kiddie tax4  #a4 ,short 
title ,this ,act may be cited as the    
,tax ,fairness for ,tribal ,youth ,act  
of #bjai4  #b4 ,certain payments made by
 ,indian tribal governments 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 the 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 ,indian tribal payments ,any  
payment made by an ,indian tribal       
government 7as defined in section       
#aci;,e7c77#a771 or from a trust of     
which the ,indian tribal government is  
treated as the owner under subpart ,e of
 part ,i of subchapter ,j1 to such child
 if--  7,i7 such child is an enrolled   
member of the tribe with respect to such
 ,indian tribal government1 and  7,,ii7 
such payment is received by such child  
by reason of such enrollment4  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