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

译者Scott，毕业于一所旨在培养高级翻译专业人才的翻译院校，擅长翻译各种与环境诉讼相关的法律文件。