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S. 1667

BillFederalSenateIn Committee
A bill to amend the Internal Revenue Code of 1986 to treat certain scholarships as earned income for purposes of the kiddie tax.
About This Bill
Committee
Latest Action · May 23, 2019
Read twice and referred to the Committee on Finance.
Congress
116th (2019–2021)
Introduced
May 23, 2019
Sponsor
Sen. Tim ScottR
Cosponsors (18)
10D 7R
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Summary

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Tax Relief for Student Success Act This bill treats certain scholarship or fellowship grants received by children as earned income of the child for the purposes of the kiddie tax (the tax on the unearned income of children). This has the effect of exempting the grants from such tax. The bill applies to taxable years beginning after December 31, 2017.

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