To amend the Internal Revenue Code of 1986 to restore age 14 as the age at which unearned income of minor children ceases to be taxed as if parent's income.
Other Bill Titles (1 more) 7/31/2007--Introduced.
Repeals the provision in the Tax Increase Prevention and Reconciliation Act of 2005 which increased from 14 to 18 the age until which the unearned income of children is taxed at their parents' marginal income tax rates (thus restoring the age limit to 14). See Full Bill Text
Committees
Amendments
This bill has no amendments.
Bill Status
| Introduced | ![]() | Voted on by House | ![]() | Voted on by Senate | ![]() | Considered By President | ![]() | Bill Becomes Law |
| July 31, 2007 |
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Blog Coverage
November 21, 2007 Unearned Income
HR 3262 would amend the Internal Revenue Code of 1986 to restore age 14 as the age at which unearned income of minor children ceases to be taxed as if parent's income.. Unearned Income Internal Revenue Service early distribution Of 401k ...
Source: Unearned Income
July 30, 2007 HR 3262, To amend the Internal Revenue Code of 1986 to restore age ...
HR 3262 would amend the Internal Revenue Code of 1986 to restore age 14 as the age at which unearned income of minor children ceases to be taxed as if parent's income....










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