ABSTRACT Scientific revolutions, frequently led by the youngest scientists, are essential for the competitiveness of the U.S. economy. In 2008, the kiddie tax age limit was increased from 18 to 24 years, which expanded its coverage to full-time undergraduate and graduate students. Although Congress generally seeks to promote innovation, royalty income from student-created inventions is penalized because it is characterized as unearned income that is subject to the kiddie tax, a form of alternative minimum tax. The objective of the drafter of the kiddie tax was to cover income transferred from a parent's to a child's lower tax rate. Student inventors can employ tax planning strategies to avoid the kiddie tax on earnings from their patents provided they are aware of the kiddie tax provisions. The tax treatment of student inventor royalty income could not be discerned from primary sources of tax law or the JCT Bluebooks. It would be desirable for Congress to act and either eliminate the kiddie tax on the royalty income from student inventions or, at a minimum, disclose the legislative design of the provision and what it intends to accomplish so that those affected by it could plan accordingly.