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| Long title | An act to make technical corrections relating to theTax Reform Act of 1986, and for other purposes. |
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| Enacted by | the100th United States Congress |
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| Public law | Pub. L. 100–647 |
| Legislative history | |
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TheTechnical and Miscellaneous Revenue Act of 1988 (TAMRA) (Pub. L. 100–647) made corrections to theTax Reform Act of 1986 and theRevenue Act of 1987. For example: The 1986 Act introduced the "Kiddie" tax, taxing children under 14 on part of theirunearned 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 theOmnibus Taxpayer Bill of Rights. This was updated in the 1996Taxpayer Bill of Rights 2, and the 1998Taxpayer Bill of Rights III.
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