To amend the Internal Revenue Code of 1986 to repeal joint and several liability of spouses on joint returns of Federal income tax, and for other purposes.

Summary

Amends the Internal Revenue Code (IRC) to repeal joint and several liability of spouses with respect to joint returns. Provides instead that the tax liability shall be in proportion to the tax liability which each spouse would have incurred if each had reported his or her apportionable items on a separate return of a married individual, provided that a payment by one spouse in excess of such spouse's proportionate share of liability for the tax reported on the return shall not be refunded unless there is an overpayment with respect to that return. Revises IRC provisions concerning community property to disregard, for purposes of determining tax liability, community property laws.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 1 April 1998

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• Introduced in House (PDF)

  Introduced in House · EN · 1 April 1998

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• Introduced in House

  summary · EN · 1 April 1998

  Open at official source

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