A bill to amend the Internal Revenue Code of 1954 to provide that a married individual who files a separate return may be taxed on his or her income at the same rate as an unmarried individual.

referredUnited States· United States Congress· EN

Introduced

23 May 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide that married individuals filing separately shall be taxed at the same income tax rate as unmarried individuals, absent an election, to have existing rates for such individuals apply. Provides that the community income so taxed against individuals in community property jurisdictions shall consist of that income which would be taxed to them as personal income in other States.

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Documents

1 official file

Introduced in House
summary · EN · 23 May 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/7362
Open data entity: https://api.congress.gov/v3/bill/95/hr/7362