Exempt Indian Country From The 'Kiddie Tax'

By Nicole Elliott, Philip Baker-Shenk, Kayla Gebeck and Kenneth Parsons (June 8, 2018, 12:32 PM EDT) -- The Tax Cuts and Jobs Act of 2017 moved through Congress and was signed into law at breakneck speed. While many got what they wanted in the first tax reform law in over 30 years, Indian Country was disappointed again by the lack of inclusion of provisions that would put tribes on an equal footing with other sovereign governments. To make matters worse, the modifications that Congress made to the "Kiddie tax" law had harsh consequences, albeit unintended, for some Native American children and young adults. As Congress looks at its next steps on tax reform, these issues must be addressed...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.

  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!


Related Sections

Law Firms

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!