kiddie tax

Slang. A federal tax imposed on a child’s unearned income (above an exempt amount) at the parents’ tax rate if the parents’ rate is higher and if the child is under 14 years old.

— Also termed child’s income tax.

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词条贡献者

资深译员姚坚，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与私募资本有关的法律文件。