,,ii  #aafth ,,congress  #ast ,session  
,s4 #affg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #bc       
7legislative day1 ,may #bb71 #bjai,mr4  
,scott of ,south ,carolina 7for himself1
 ,ms4 ,hassan1 ,mr4 ,cassidy1 ,mr4      
,cramer1 ,mr4 ,roberts1 ,mr4 ,daines1   
,ms4 ,ernst1 ,ms4 ,collins1 ,mr4 ,king1 
,ms4 ,sinema1 ,mr4 ,jones1 ,mr4 ,wyden1 
,mr4 ,menendez1 ,ms4 ,cortez ,masto1    
,ms4 ,klobuchar1 and ,mr4 ,blumenthal7  
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to treat certain scholarships as  
earned income for purposes of the kiddie
 tax4  #a4 ,short title ,this ,act may  
be cited as the ,tax ,relief for        
,student ,success ,act4  #b4 ,certain   
scholarships treated as earned income   
for kiddie tax  7a7 ,in general ,section
 #a7;g77#d7 of the ,internal ,revenue   
,code of #aihf is amended by adding at  
the end the following new subparagraph3 

7,d7 ,treatment of certain scholarships 
,for purposes of this subsection1 any   
scholarship or fellowship grant which-- 
7i7 is received by a child who is a     
candidate for a degree at an educational
 organization described in section      
#agj7;b77#a77;,a77ii71  7ii7 supports   
such candidacy1 and  7iii7 is included  
in the gross income of such child1      
shall be considered earned income of    
such child4  4  7b7 ,effective date ,the
 amendment made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjag4