,,ii #aaf? ,,congress #a/ ,session ,s4 #bjgh ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,july #aj1 #bjai,ms4 ,murk[ski introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to treat ,alaska ,p]man5t ,fund divid5ds z e>n$ income = purposes ( ! kiddie tax4 #a4 ,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 ( ,alaska p]man5t fund divid5ds ,= purposes ( ?is subsection1 any ,alaska ,p]man5t ,fund divid5d :i* is receiv$ by ! *ild ref]r$ to 9 p>agraph 7#a7 & includ$ 9 ! gross income ( su* *ild %all be treat$ z 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