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 if fairness and equitable opportunity are the aims of tax policy....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

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!