To amend the Internal Revenue Code of 1986 to provide that a married individual who maintains a separate household shall be treated as unmarried.

Summary

Amends the Internal Revenue Code to add conditions under which a married individual who maintains a separate household during the entire taxable year will be treated as unmarried for income tax purposes, even if the household does not constitute the principal abode of a dependent child at any time.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 7 March 1991

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 7 March 1991

   Introduced

   Introduced in House

   Source: IntroReferral

3. 7 March 1991

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · undated · Official file

Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 7 March 1991

  Open at official source

Sponsors

• Rep. Frank, Barney [D-MA-4] · D · Sponsor
• · hswm00 · Standing

Related records

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