,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bhdj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #bj1 #bjai,mr4   
,bey] 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 fir/      
respond] survivors b5efits z e>n$ income
 = purposes ( ! kiddie tax4  #a4 ,c]ta9 
fir/ respond] survivors b5efits 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 fir/ respond] survivors b5efits  
,any paym5t made by ,f$]al1 ,/ate1 or   
local gov]nm5t to su* *ild if su* paym5t
 is made by reason ( ! dea? ( ! p>5t (  
su* *ild dur+ su* p>5t's s]vice z a law 
en=cem5t (fic]1 firefight]1 p>am$ic1 or 
em]g5cy m$ical te*nician4  4  7b7       
,application to alt]native m9imum tax   
,section #ei7;j77#a77;,a7 ( su* ,code is
 am5d$ 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