A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns; and to remove rate inequities for married persons where both are employed.

referredUnited States· United States Congress· EN

Introduced

24 April 1974

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Extends to all unmarried individuals the income tax benefits of income splitting enjoyed by married individuals filing joint returns. States that, in the case of married individuals who do not make a single joint income tax return, amounts received for services performed by either spouse shall be taken into account by the spouse who performed the services and shall not be taken into account by the other spouse.

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

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Introduced in House
summary · EN · 24 April 1974
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/93rd-congress/house-bill/14359
Open data entity: https://api.congress.gov/v3/bill/93/hr/14359