legislation: 102-s-1411
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| bill_id | congress | bill_type | bill_number | title | policy_area | introduced_date | latest_action_date | latest_action_text | origin_chamber | sponsor_name | sponsor_state | sponsor_party | sponsor_bioguide_id | cosponsor_count | summary_text | update_date | url |
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| 102-s-1411 | 102 | s | 1411 | Middle Income Tax Relief and Family Preservation Act of 1991 | Families | 1991-06-27 | 1991-11-26 | Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-608. | Senate | Sen. Dodd, Christopher J. [D-CT] | CT | D | D000388 | 0 | Middle Income Tax Relief and Family Preservation Act of 1991 - Title I: Family Tax Relief - Subtitle A: Personal Exemption Amount - Amends the Internal Revenue Code to increase from $2,000 to $2,300 the regular exemption amount and provide additional exemptions of $1,150 and $575, respectively, for taxpayers in the 15 and 28 percent brackets. Subtitle B: Refundable Credit for Children - Allows a refundable tax credit of $800 for each child under the age of five in lieu of the deduction for personal exemptions for children. Provides an inflation adjustment for such tax credit. Allows advance payments of such refunds. Subtitle C: Scholarships and Fellowships - Restores the prior law gross income exclusion of scholarships and fellowship grants. Subtitle D: Revenue Provisions - Increases the tax rates for higher income individuals. Imposes a surtax on the individual tax rate or the alternative minimum tax of an individual whose income exceeds $300,000. Increases the rate of corporate income tax and the rate of individual alternative minimum tax. Title II: Assured Minimum Child Support Demonstration Projects - Requires the Secretary of Health and Human Services, in order to encourage States to provide a guaranteed minimum level of child support for eligible children not receiving such support, to make grants to not more than six States to establish or improve a system of assured minimum child support payments. Requires States to use such grants to carry out a child support assurance project to provide a minimum monthly child support benefit for each eligible child to the extent that such support is not paid by the noncustodial parent. Sets forth administrative, eligibility, and reporting requirements for such projects. Authorizes appropriations. Title III: National Commission on Family Strengths - Establishes the National Commission on Family Strengths to facilitate expert studies and reports in order to receive diverse opinions concerning ways to strengthen and preserve families and to enhance the economic and noneconomic status of children. Requires a final report to the President and specified congressional committees by September 30, 1994. Authorizes appropriations. | 2025-08-26T15:16:12Z |