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   &lt;pre&gt;[Congressional Record Volume 167, Number 70 (Thursday, April 22, 2021)][House][Pages H2108-H2109]From the Congressional Record Online through the Government Publishing Office [&lt;a href="https://www.gpo.gov"&gt;www.gpo.gov&lt;/a&gt;]By Mr. PANETTA:H.R. 2796.[[Page H2109]]Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, clause 18&lt;/pre&gt;
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     2022-03-29T13:23:04Z
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     &lt;p&gt;&lt;strong&gt;Family Attribution Modernization Act&lt;/strong&gt;&lt;/p&gt; &lt;p&gt;This bill modifies testing rules for tax-exempt pension and profit sharing plans (e.g., 401k retirement plans) to eliminate attribution under the the family attribution rules (1) for spouses with separate businesses who reside in community property states, and (2) between parents with separate businesses who have minor children. The&lt;em&gt; family attribution rule&lt;/em&gt; treats an individual taxpayer as owning property interests (e.g., stock) that are owned, directly or indirectly, by the individual's spouse, children, grandchildren, and parents.&lt;/p&gt;
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   Family Attribution Modernization Act
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     Family Attribution Modernization Act
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     To amend section 414 of the Internal Revenue Code of 1986 to update the family attribution rule.
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   This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.
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H11100
2021-04-22
Ways and Means Committee
hswm00
2
House floor actions
Referred to the House Committee on Ways and Means.
IntroReferral
Intro-H
2021-04-22
9
Library of Congress
Introduced in House
IntroReferral
1000
2021-04-22
9
Library of Congress
Introduced in House
IntroReferral
2021-04-22T13:07:40Z
Referred to
House
Ways and Means Committee
hswm00
Standing
A000375
19
Jodey
Rep. Arrington, Jodey C. [R-TX-19]
Arrington
C.
R
2021-04-22
TX
Congressional Research Service, Library of Congress
This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
2021-04-22
2021-04-22
Referred to the House Committee on Ways and Means.
House
Taxation
2022-11-17
Read twice and referred to the Committee on Finance.
CRS
Related bill
Family Attribution Modernization Act
S
P000613
20
Jimmy
Rep. Panetta, Jimmy [D-CA-20]
N
Panetta
D
CA
Employee benefits and pensions Family relationships Securities Small business Tax administration and collection, taxpayers
2021-04-22
Introduced in House
 <p><strong>Family Attribution Modernization Act</strong></p> <p>This bill modifies testing rules for tax-exempt pension and profit sharing plans (e.g., 401k retirement plans) to eliminate attribution under the the family attribution rules (1) for spouses with separate businesses who reside in community property states, and (2) between parents with separate businesses who have minor children. The<em> family attribution rule</em> treats an individual taxpayer as owning property interests (e.g., stock) that are owned, directly or indirectly, by the individual's spouse, children, grandchildren, and parents.</p>
2022-03-29T13:23:04Z
00
2021-04-22T04:00:00Z
Introduced in House
https://www.govinfo.gov/content/pkg/BILLS-117hr2796ih/xml/BILLS-117hr2796ih.xml
Family Attribution Modernization Act
Family Attribution Modernization Act
Display Title
IH
Introduced in House
To amend section 414 of the Internal Revenue Code of 1986 to update the family attribution rule.
Official Title as Introduced
IH
Introduced in House
Family Attribution Modernization Act
Short Title(s) as Introduced
HR
2023-03-08T20:26:34Z
2023-03-08T20:26:34Z
3.0.0
2022-11-17
Read twice and referred to the Committee on Finance.
CRS
Related bill
Family Attribution Modernization Act
S
H11100
2021-04-22
Ways and Means Committee
hswm00
2
House floor actions
Referred to the House Committee on Ways and Means.
IntroReferral
Intro-H
2021-04-22
9
Library of Congress
Introduced in House
IntroReferral
1000
2021-04-22
9
Library of Congress
Introduced in House
IntroReferral
P000613
20
Jimmy
Rep. Panetta, Jimmy [D-CA-20]
N
Panetta
D
CA
A000375
19
Jodey
Rep. Arrington, Jodey C. [R-TX-19]
Arrington
C.
R
2021-04-22
TX
Employee benefits and pensions Family relationships Securities Small business Tax administration and collection, taxpayers
2021-04-22
Introduced in House
 <p><strong>Family Attribution Modernization Act</strong></p> <p>This bill modifies testing rules for tax-exempt pension and profit sharing plans (e.g., 401k retirement plans) to eliminate attribution under the the family attribution rules (1) for spouses with separate businesses who reside in community property states, and (2) between parents with separate businesses who have minor children. The<em> family attribution rule</em> treats an individual taxpayer as owning property interests (e.g., stock) that are owned, directly or indirectly, by the individual's spouse, children, grandchildren, and parents.</p>
2022-03-29T13:23:04Z
00
Family Attribution Modernization Act
Family Attribution Modernization Act
Display Title
IH
Introduced in House
To amend section 414 of the Internal Revenue Code of 1986 to update the family attribution rule.
Official Title as Introduced
IH
Introduced in House
Family Attribution Modernization Act
Short Title(s) as Introduced
2021-04-22
Referred to the House Committee on Ways and Means.