,,ii  #aafth ,,congress  #ast ,session  
,s4 #bjgi  ,,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 certain
 tribal benefits as earned income for   
purposes of the kiddie tax4  #a4        
,certain payments made by ,indian tribal
 governments treated as earned income   
for kiddie tax  7a7 ,in general ,section
 #a7;g77#d77;,c7 of the ,internal       
,revenue ,code of #aihf is amended to   
read as follows3  7,c7 ,treatment of    
certain amounts as earned income ,for   
purposes of this subsection1 each of the
 following amounts shall be treated as  
earned income of the child referred to  
in paragraph 7#a7 to the extent included
 in the gross income of such child3  7i7
 ,distributions from qualified          
disability trusts ,any amount included  
in the gross income of such child under 

section #feb or #ffb by reason of being 
a beneficiary of a qualified disability 
trust 7as defined in section            
#fdb7;b77#b77;,c77ii774  7ii7 ,certain  
,indian tribal payments ,any payment    
which is included in the gross income of
 such child and made by an ,indian      
tribal government 7as defined in section
 #aci;,e7c77#a771 or from a trust of    
which the ,indian tribal government is  
treated as the owner under subpart ,e of
 part ,i of subchapter ,j1 to or for the
 benefit of such child if--  7,i7 such  
child or a family member 7within the    
meaning of section #bfg7;c77#d77 is an  
enrolled member of the tribe with       
respect to such ,indian tribal          
government1 and  7,,ii7 such payment is 
made by reason of such enrollment4      
7iii7 ,certain payments from ,native    
corporations or ,settlement ,trusts ,any
 payment which is included in the gross 
income of such child and-- 7,i7 made by 
a ,native corporation 7as defined in    
section #fdf7;h77#b77 to or for the     

benefit of such child if such child or a
 family member 7within the meaning of   
section #bfg7;c77#d77 has an equity     
interest in the ,native corporation1 or 
7,,ii7 made by a ,settlement ,trust 7as 
defined in section #fdf7;h77#d77 to or  
for the benefit of such child if such   
child or a family member 7within the    
meaning of section #bfg7;c77#d77 has a  
beneficial interest in such ,settlement 
,trust4  4  7b7 ,effective date ,the    
amendment made by this section shall    
apply to taxable years beginning after  
,december #ca1 #bjag4