A bill to amend the Internal Revenue Code of 1954 to provide that a married individual who maintains a separate household shall be treated as unmarried.

referredUnited States· United States Congress· EN

Introduced

29 April 1986

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide that a married individual living apart from a spouse shall be treated as unmarried if: (1) such individual maintains as home a household which constitutes such individual's principal place of abode during the entire taxable year; (2) such individual furnishes over one-half the cost of maintaining such household during the taxable year; and (3) the individual's spouse was not a member of such household during the taxable year.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 29 April 1986
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/99th-congress/house-bill/4695
Open data entity: https://api.congress.gov/v3/bill/99/hr/4695