,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #affg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #bc 7legislative  
day1 ,may #bb71 #bjai,mr4 ,scott ( ,s\? 
,c>ol9a 7= himself1 ,ms4 ,hassan1 ,mr4  
,cassidy1 ,mr4 ,cram]1 ,mr4 ,rob]ts1    
,mr4 ,da9es1 ,ms4 ,ern/1 ,ms4 ,coll9s1  
,mr4 ,k+1 ,ms4 ,s9ema1 ,mr4 ,jones1 ,mr4
 ,wyd51 ,mr4 ,m55dez1 ,ms4 ,cortez      
,ma/o1 ,ms4 ,klobu*>1 & ,mr4 ,blum5?al7 
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to treat c]ta9    
s*ol>%ips z e>n$ income = purposes ( !  
kiddie tax4  #a4 ,%ort title ,?is ,act  
may be cit$ z ! ,tax ,relief = ,/ud5t   
,success ,act4  #b4 ,c]ta9 s*ol>%ips    
treat$ z e>n$ income = kiddie tax  7a7  
,9 g5]al ,section #a7;g77#d7 ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,d7 ,treatm5t ( c]ta9    
s*ol>%ips ,= purposes ( ?is subsection1 
any s*ol>%ip or fell[%ip grant :i*-- 7i7

 is receiv$ by a *ild :o is a c&idate = 
a degree at an educational organization 
describ$ 9 section                      
#agj7;b77#a77;,a77ii71  7ii7 supports   
su* c&idacy1 &  7iii7 is includ$ 9 !    
gross income ( su* *ild1  %all be       
consid]$ e>n$ income ( su* *ild4  4  7b7
 ,effective date ,! am5dm5t made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjag4