A bill 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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 26 February 1998

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 26 February 1998

   Introduced

   Sponsor introductory remarks on measure. (CR S1071-1072)

   Source: IntroReferral

3. 26 February 1998

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 26 February 1998 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 26 February 1998

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 26 February 1998

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 26 February 1998

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. D'Amato, Alfonse [R-NY] · R · Sponsor
• Sen. Graham, Bob [D-FL] · D · Sponsor
• Sen. Abraham, Spencer [R-MI] · R · Sponsor
• Sen. Moynihan, Daniel Patrick [D-NY] · D · Sponsor
• Sen. Biden, Joseph R., Jr. [D-DE] · D · Sponsor
• Sen. Inhofe, James M. [R-OK] · R · Sponsor
• Sen. Moseley-Braun, Carol [D-IL] · D · Cosponsor
• Sen. DeWine, Mike [R-OH] · R · Cosponsor
• Sen. Feinstein, Dianne [D-CA] · D · Cosponsor
• Sen. Kyl, Jon [R-AZ] · R · Cosponsor
• Sen. Grassley, Chuck [R-IA] · R · Cosponsor
• Sen. Coverdell, Paul [R-GA] · R · Cosponsor
• Sen. Mack, Connie, III [R-FL] · R · Cosponsor
• Sen. Reid, Harry [D-NV] · D · Cosponsor
• Sen. Hagel, Chuck [R-NE] · R · Cosponsor
• Sen. Landrieu, Mary L. [D-LA] · D · Cosponsor
• · ssfi00 · Standing

Related records

• related to → 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.