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...

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