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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.

H.R. 3858Introduced Jan 23, 1990Policy area: Taxation
Sponsor: Rep. Bill Emerson R-MO
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Where it went

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.

Sponsor’s state and district

Missouri in Congress · MO-8 district

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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.