House bill · 101st Congress · Did not become law
To amend the Internal Revenue Code of 1986 to provide that income of a child which is to be used for the child's educational expenses shall be taxed at the child's rates and not the parent's rates.
Open in Bill Explorer →Where it went
- IntroducedJan 23, 1990
- Committee action—
- Passed House—
- Passed Senate—
- To the President—
- Became law—
Latest action: Jan 23, 1990 — Referred to the House Committee on Ways and Means.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
24 cosponsors — 14 Republicans, 10 Democrats
10 of 24 cosponsors (42%) are from the other party.
Gary Ackerman (D-NY), Dick Armey (R-TX), Dan Burton (R-IN), Jim Chapman (D-TX), William Clinger (R-PA), Cardiss Collins (D-IL), Gary Condit (D-CA), Robert Dornan (R-CA), Hamilton Fish (R-NY), Martin Frost (D-TX), Henry Hyde (R-IL), Craig James (R-FL), Jon Kyl (R-AZ), Robert Lagomarsino (R-CA), Jim Lightfoot (R-IA), Michael McNulty (D-NY), Kweisi Mfume (D-MD), Ron Packard (R-CA), L. Payne (D-VA), Robert Roe (D-NJ), Christopher Shays (R-CT), James Slattery (D-KS), Christopher Smith (R-NJ), Virginia Smith (R-NE).
More from the sponsor
Other 101st Congress bills sponsored by Rep. Bill Emerson.
- H.R. 3533 (101st) Earthquake Hazards Reduction Act of 1977 Amendments Act
- H.R. 4424 (101st) Language of Government Act of 1990
- H.Con.Res. 35 (101st) Expressing the sense of the Congress regarding the flagrant and malicious desecration of the United States flag.
- H.J.Res. 324 (101st) Proposing an amendment to the Constitution of the United States authorizing the Congress and the States to prohibit the act of desecration…
- H.J.Res. 98 (101st) To designate February 11, 1990, as "World Marriage Day".
- H.J.Res. 499 (101st) Designating April 15 through 21, 1990, as "National Young Writers Week".
Sponsor’s state and district
Data as of Sep 30, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.