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United States · Bill · HR

H.R. 642 (100th)

A bill to amend the Internal Revenue Code of 1986 to provide that a married individual who maintains a separate household shall be treated as unmarried.

referredUnited States· United States Congress· EN

Introduced

21 January 1987

Last action

Status

Referred to House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

7 February 2024

Summary

Amends the Internal Revenue Code to treat as unmarried for income tax purposes married individuals who: (1) maintain a separate residence apart from a spouse for the entire taxable year; and (2) contribute more than one-half the cost of maintaining such household.

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Documents

1 official file

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Sources

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