Technical and Miscellaneous Revenue Act of 1988
Citations

Long title	An act to make technical corrections relating to the Tax Reform Act of 1986, and for other purposes.
Enacted by	the 100th United States Congress
Public law	Pub. L.Tooltip Public Law (United States) 100–647
Legislative history
Introduced in the House as H.R. 4333 by Dan Rostenkowski (D–IL) on March 31, 1988 Committee consideration by United States House Committee on Ways and Means Signed into law by President Ronald Reagan on November 10, 1988

The Technical and Miscellaneous Revenue Act of 1988 (TAMRA) (Pub. L.Tooltip Public Law (United States) 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.

40th President of the United States (1981–1989)
33rd Governor of California (1967–1975)

Life and
politics

Presidency
(timeline)

Foreign policy	Reagan Doctrine Cold War 1st term 2nd term Soviet Union summits Geneva Reykjavík Washington INF Treaty Moscow Governors Island Constructive engagement Invasion of Grenada Iran–Contra affair Libya bombing Strategic Defense Initiative International trips "We begin bombing in five minutes" Caribbean Basin Economic Recovery Act of 1983 Comprehensive Anti-Apartheid Act Goldwater–Nichols Act Montreal Protocol Executive Order 12333 Immigration Reform and Control Act of 1986 Form I-9 H-2A visa H-2B visa American Homecoming Act Trade and Tariff Act of 1984 Canada–United States Free Trade Agreement Israel–United States Free Trade Agreement Omnibus Trade and Competitiveness Act Exon–Florio Amendment
Domestic policy	Anti-Drug Abuse Act of 1986 Anti-Drug Abuse Act of 1988 Office of National Drug Control Policy Asbestos Hazard Emergency Response Act Cannabis policy Civil Rights Restoration Act of 1987 Coastal Barrier Resources Act Comprehensive Crime Control Act of 1984 Armed Career Criminal Act Sentencing Reform Act United States Sentencing Commission Emergency Food Assistance Act of 1983 Emergency Food Assistance and Soup Kitchen-Food Bank Program Emergency Planning and Community Right-to-Know Act Toxics Release Inventory Emergency Wetlands Resources Act Federal Employees Liability Reform and Tort Compensation Act of 1988 Grace Commission Hunger Prevention Act of 1988 Martin Luther King Jr. Day Medical Waste Tracking Act Minerals Management Service National Appliance Energy Conservation Act National Fishing Enhancement Act of 1984 Nuclear Waste Policy Act Safe Drinking Water Act Amendments of 1986 Superfund Amendments and Reauthorization Act of 1986 Temporary Emergency Food Assistance Act of 1983 Temporary Emergency Food Assistance Program Uniformed and Overseas Citizens Absentee Voting Act Voting Accessibility for the Elderly and Handicapped Act 1982 VRA Amendments Water Quality Act of 1987 Water Resources Development Act of 1986 Water Resources Development Act of 1988
Economic policy	Agriculture and Food Act of 1981 Agricultural Credit Act of 1987 Agriculture Mediation Program Federal Agricultural Mortgage Corporation Cable Communications Policy Act of 1984 Consolidated Omnibus Budget Reconciliation Act of 1985 Deficit Reduction Act of 1984 Expedited Funds Availability Act Extra-Long Staple Cotton Act of 1983 Food Security Act of 1985 Conservation Reserve Program Dairy Export Incentive Program Garn–St. Germain Depository Institutions Act Interest and Dividend Tax Compliance Act of 1983 Internal Revenue Code of 1986 Omnibus Budget Reconciliation Act of 1981 Medicaid Home and Community-Based Services Waivers Omnibus Budget Reconciliation Act of 1987 Railroad Retirement Solvency Act of 1983 Reagan tax cuts Economic Recovery Tax Act of 1981 Tax Equity and Fiscal Responsibility Act of 1982 Katie Beckett Medicaid waiver Tax Reform Act of 1986 Low-Income Housing Tax Credit MACRS Secondary Mortgage Market Enhancement Act Surface Transportation Assistance Act Surface Transportation and Uniform Relocation Assistance Act Technical and Miscellaneous Revenue Act of 1988 Video Privacy Protection Act