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

7 February 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide identical income tax rates for single persons and married couples filing joint returns. Limits the earned income that must be reported by a married individual filing a separate return to the amount actually earned by that individual.

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Documents

1 official file

Introduced in House
summary · EN · 7 February 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/3159
Open data entity: https://api.congress.gov/v3/bill/95/hr/3159