,,ii #aafth ,,congress #ast ,session ,s4 #bjgh ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,july #aj1 #bjai,ms4 ,murkowski 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 ,alaska ,permanent ,fund dividends as earned income for purposes of the kiddie tax4 #a4 ,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 ,alaska permanent fund dividends ,for purposes of this subsection1 any ,alaska ,permanent ,fund dividend which is received by the child referred to in paragraph 7#a7 and included in the gross income of such child shall be treated as 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