,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bhaj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #af1 #bjai,ms4   
,moore 7= h]self1 ,mr4 ,e/es1 ,mr4      
,calv]t1 ,mr4 ,c>bajal1 ,mr4 ,crd5as1   
,mr4 ,cole1 ,mr4 ,cook1 ,mrs4 ,craig1   
,ms4 ,haal&1 ,mr4 ,k9d1 ,mr4 ,ruiz1 ,ms4
 ,%alala1 ,mr4 ,"y1 ,mr4 ,kildee1 & ,mr4
 ,cisn]os7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to treat c]ta9    
paym5ts made by ,indian tribal gov]nm5ts
 z e>n$ income = purposes ( ! kiddie    
tax4  #a4 ,%ort title ,?is ,act may be  
cit$ z ! ,tax ,fairness = ,tribal ,y\?  
,act ( #bjai4  #b4 ,c]ta9 paym5ts made  
by ,indian tribal gov]nm5ts treat$ z    
e>n$ income = kiddie tax  7a7 ,9 g5]al  
,section #a7;g77#d77;,c7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7,c7 ,treatm5t ( c]ta9 am\nts 
z e>n$ income ,= purposes ( ?is         
subsection1 ea* ( ! foll[+ am\nts %all  
be treat$ z e>n$ income ( ! *ild ref]r$ 

to 9 p>agraph 7#a7 to ! ext5t includ$ 9 
! gross income ( su* *ild3  7i7         
,di/ributions f qualifi$ disability     
tru/s ,any am\nt includ$ 9 ! gross      
income ( su* *ild "u section #feb or    
#ffb by reason ( be+ a b5efici>y ( a    
qualifi$ disability tru/ 7z def9$ 9     
section #fdb7;b77#b77;,c77ii774  7ii7   
,c]ta9 ,indian tribal paym5ts ,any      
paym5t made by an ,indian tribal        
gov]nm5t 7z def9$ 9 section             
#aci;,e7c77#a771 or f a tru/ ( :i* !    
,indian tribal gov]nm5t is treat$ z !   
own] "u subp>t ,e ( "p ,i ( sub*apt] ,j1
 to su* *ild if--  7,i7 su* *ild is an  
enroll$ memb] ( ! tribe ) respect to su*
 ,indian tribal gov]nm5t1 &  7,,ii7 su* 
paym5t is receiv$ by su* *ild by reason 
( su* enrollm5t4  4  7b7 ,application to
 alt]native m9imum tax ,section         
#ei7;j77#a77;,a7 ( su* ,code is am5d$ by
 ins]t+ & includ+ am\nts treat$ z e>n$  
income "u section #a7;g77#d77;,c7 aft]  
section #iaa7;d77#b74  7c7 ,effective   
date ,! am5dm5t made by ?is section %all

 apply to taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjag4