Technical and Miscellaneous Revenue Act of 1988

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Technical and Miscellaneous Revenue Act of 1988
Great Seal of the United States
Long titleAn act to make technical corrections relating to the Tax Reform Act of 1986, and for other purposes.
Enacted bythe 100th United States Congress
Citations
Public lawPub.L. 100–647
Legislative history

The Technical and Miscellaneous Revenue Act of 1988 (TAMRA) (Pub.L. 100–647) made corrections to the Tax Reform Act of 1986 and the Revenue Act of 1987. For example: The 1986 Act introduced the "Kiddie" tax, taxing children under 14 on part of their unearned income at their parent's top marginal rate, unless the tax at the child's marginal rate would be higher. TAMRA allowed parents to elect to include the unearned income of their children under 14 on their own returns.

Subtitle J of the act is named the Omnibus Taxpayer Bill of Rights. This was updated in the 1996 Taxpayer Bill of Rights 2, and the 1998 Taxpayer bill of rights III.