To amend the Internal Revenue Code of 1986 to increase the amount of unearned income of a minor child that is not taxed at the marginal rate of the parents.
Children's Tax Equity Act of 1989 - Amends the Internal Revenue Code to increase the amount of unearned income of a minor child that is not taxed as if it is parental income.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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