To amend the Internal Revenue Code of 1986 to repeal the increase in the age of minor children whose unearned income is taxed as if parent's income.

Amends the Internal Revenue Code to return to 14 the age until which the passive income of children is taxed at their parents' marginal income tax rates (the age limit had been increased to 18 by the Tax Increase Prevention and Reconciliation Act of 2005).