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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on May 23, 2019.
Tax Relief for Student Success Act
This bill treats certain scholarship or fellowship grants received by children as earned income of the child for the purposes of the kiddie tax (the tax on the unearned income of children). This has the effect of exempting the grants from such tax. The bill applies to taxable years beginning after December 31, 2017.