,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #dgbh  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #ag1 #bjai,ms4
 ,moore 7= h]self1 ,mr4 ,e/es1 ,mr4     
,cisn]os1 ,mr4 ,"y1 ,mr4 ,panetta1 ,mr4 
,cole1 ,mr4 ,kildee1 ,mr4 ,calv]t1 ,ms4 
,davids ( ,kansas1 ,mr4 ,/eube1 & ,ms4  
,haal&7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to modify ! taxation (   
une>n$ income ( c]ta9 *ildr54  #a4 ,%ort
 title ,?is ,act may be cit$ z ! ,y\?   
,tax ,fairness ,act ( #bjai4  #b4       
,modification ( taxation ( une>n$ income
 ( c]ta9 *ildr5  7a7 ,c]ta9 income      
treat$ z e>n$ income = purposes ( kiddie
 tax ,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 milit>y survivor b5efits ,any    
b5efit "u laws adm9i/]$ by ! ,secret>y (
 ,def5se or ! ,secret>y ( ,vet]ans      
,affairs :i* is receiv$ by su* *ild by  
reason ( ! *ild be+ ! survivor ( a      
deceas$ memb] ( ! ,arm$ ,=ces or ( a    
deceas$ vet]an4  7iii7 ,c]ta9 fir/      
respond] survivor 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$ical te*nician4  7iv7 ,c]ta9 ,indian  
tribal paym5ts ,any paym5t made by an   
,indian tribal gov]nm5t 7z def9$ 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  7v7 ,c]ta9     
s*ol>%ips or fell[%ip grants ,any       
s*ol>%ip or fell[%ip grant :i* is       
receiv$ by su* *ild if-- 7,i7 su* *ild  
is a c&idate = a degree at an           
educational organization describ$ 9     
section #agj7;b77#a77;,a77ii71 &  7,,ii7
 su* s*ol>%ip or grant supports su*     
c&idacy4  7vi7 ,alaska ,p]man5t ,fund   
divid5ds ,any ,alaska ,p]man5t ,fund    
divid5d4  7vii7 ,social security b5efits
 ,any social security b5efit 7z def9$ 9 
section #hf7;d774  4  7b7 ,repeal (     
tempor>y rule = taxation ( une>n$ income
 ( c]ta9 *ildr5 ,section #a7;j7 ( su*   
,code is am5d$ by /rik+ p>agraph 7#d74  
7c7 ,application to alt]native m9imum   
tax  7#a7 ,9 g5]al ,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  7#b7 ,susp5sion (
 kiddie tax limitation on alt]native    
m9imum tax exemption dur+ p]iod (       
increas$ exemption ,section             
#ee7;d77#d77;,a7 ( su* ,code is am5d$ by
 /rik+ & at ! end ( clause 7i77,,ii71 by
 /rik+ ! p]iod at ! end ( clause        
7ii77,,iii7 & ins]t+ 1 &1 & by add+ at !
 end ! foll[+ new clause3  7iii7        
subsection 7j7 ( section #ei %all n     
apply4  4  7d7 ,effective dates  7#a7 ,9
 g5]al ,except z o!rwise provid$ 9 ?is  
subsection1 ! am5dm5ts made by ?is      
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjag4  7#b7  
,repeal ( tempor>y rule = taxation (    
une>n$ income ( c]ta9 *ildr5  7,a7 ,9   
g5]al ,except z provid$ 9 subp>agraph   
7,b71 ! am5dm5t made by subsection 7b7  
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjah4  7,b7 ,elective    
retroactive application ,9 ! case ( a   
taxpay] :o elects ! application ( ?is   
subp>agraph 7at su* "t & 9 su* mann] z !
 ,secret>y ( ! ,treasury 7or !          

,secret>y's designee7 may provide71 !   
am5dm5t made by subsection 7b7 %all     
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjag4