,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bjgi  ,,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 c]ta9    
tribal b5efits z e>n$ income = purposes 
( ! kiddie tax4  #a4 ,c]ta9 paym5ts made
 by ,indian tribal gov]nm5ts treat$ z   
e>n$ income = kiddie tax  7a7 ,9 g5]al  
,section #a7;g77#d77;,c7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7,c7 ,treatm5t ( c]ta9 am\nts 
z e>n$ income ,= purposes ( ?is         
subsection1 ea* ( ! foll[+ am\nts %all  
be treat$ z e>n$ income ( ! *ild ref]r$ 
to 9 p>agraph 7#a7 to ! ext5t includ$ 9 
! gross income ( su* *ild3  7i7         
,di/ributions f qualifi$ disability     
tru/s ,any am\nt includ$ 9 ! gross      
income ( su* *ild "u section #feb or    
#ffb by reason ( be+ a b5efici>y ( a    
qualifi$ disability tru/ 7z def9$ 9     
section #fdb7;b77#b77;,c77ii774  7ii7   

,c]ta9 ,indian tribal paym5ts ,any      
paym5t :i* is includ$ 9 ! gross income (
 su* *ild & made by an ,indian tribal   
gov]nm5t 7z def9$ 9 section             
#aci;,e7c77#a771 or f a tru/ ( :i* !    
,indian tribal gov]nm5t is treat$ z !   
own] "u subp>t ,e ( "p ,i ( sub*apt] ,j1
 to or = ! b5efit ( su* *ild if--  7,i7 
su* *ild or a family memb] 7)9 ! mean+ (
 section #bfg7;c77#d77 is an enroll$    
memb] ( ! tribe ) respect to su* ,indian
 tribal gov]nm5t1 &  7,,ii7 su* paym5t  
is made by reason ( su* enrollm5t4      
7iii7 ,c]ta9 paym5ts f ,native          
corporations or ,settlem5t ,tru/s ,any  
paym5t :i* is includ$ 9 ! gross income (
 su* *ild &-- 7,i7 made by a ,native    
corporation 7z def9$ 9 section          
#fdf7;h77#b77 to or = ! b5efit ( su*    
*ild if su* *ild or a family memb] 7)9 !
 mean+ ( section #bfg7;c77#d77 has an   
equity int]e/ 9 ! ,native corporation1  
or  7,,ii7 made by a ,settlem5t ,tru/ 7z
 def9$ 9 section #fdf7;h77#d77 to or = !
 b5efit ( su* *ild if su* *ild or a     

family memb] 7)9 ! mean+ ( section      
#bfg7;c77#d77 has a b5eficial int]e/ 9  
su* ,settlem5t ,tru/4  4  7b7 ,effective
 date ,! am5dm5t made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjag4