Currently, an individual aged 17 years or younger (minor) is liable to the state for income tax on earned income. The bill allows a subtraction from federal taxable income of an amount equal to the earned income of a minor. An employer is not required to deduct income tax from the wages of a minor.
(Note: This summary applies to this bill as introduced.)

Statutes affected:
Preamended PA1 (04/03/2024): 39-22-604
Introduced (02/12/2024): 39-22-604