A bill to amend the Internal Revenue Code of 1954 to provide that in certain cases where married individuals live apart community property laws will not apply for Federal tax purposes.

referredUnited States· United States Congress· EN

Introduced

22 January 1980

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide that in cases where married couples live apart at all times during the calendar year, do not file a joint return, report earned income which is community income under State or foreign community property laws, and do not transfer such income between themselves before the close of the calendar year, such community income shall be treated in the same manner as community income of a U.S. citizen who is married to a nonresident alien is treated for Federal income tax purposes.

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Documents

1 official file

Introduced in House
summary · EN · 22 January 1980
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/6247
Open data entity: https://api.congress.gov/v3/bill/96/hr/6247