To amend the Internal Revenue Code of 1986 to allow the taxable income of each spouse of a married couple to be taxed using either the rates applicable to single filers or the rates applicable to joint returns.

referredUnited States· United States Congress· EN

Introduced

11 September 1997

Last action

—

Status

Referred to the House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to permit a husband and wife to file a combined income tax return on which each spouse is taxed separately at the unmarried return rate.

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Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 11 September 1997
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Introduced in House (PDF)
Introduced in House · EN · 11 September 1997
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Introduced in House
summary · EN · 11 September 1997
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Sources

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Official source: https://www.congress.gov/bill/105th-congress/house-bill/2462
Open data entity: https://api.congress.gov/v3/bill/105/hr/2462