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United States · Bill · S

S. 2 (97th)

A bill to amend the Internal Revenue Code of 1954.

Original

referredUnited States· United States Congress· EN

Introduced

5 January 1981

Last action

5 January 1981 · Introduced

Status

Read second time and referred to Senate Committee on Finance.

Sponsors

Sen. Mathias, Charles McC., Jr. [R-MD], Sen. Jackson, Henry M. [D-WA], Sen. Randolph, Jennings [D-WV], Sen. Burdick, Quentin N. [D-ND], Sen. Williams, Harrison A., Jr. [D-NJ], Sen. Tower, John G. [R-TX], Sen. Percy, Charles H. [R-IL], Sen. Stevens, Ted [R-AK], Sen. Bentsen, Lloyd M. [D-TX], Sen. Biden, Joseph R., Jr. [D-DE], Sen. Domenici, Pete V. [R-NM], Sen. Huddleston, Walter (Dee) [D-KY], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Hayakawa, Samuel Ichiye [R-CA], Sen. DeConcini, Dennis [D-AZ], Sen. Sarbanes, Paul S. [D-MD], Rep. Baucus, Max [D-MT-1], Sen. Warner, John [R-VA], Sen. Heflin, Howell [D-AL], Sen. Jepsen, Roger W. [R-IA], Sen. Gorton, Slade [R-WA], Sen. Quayle, Dan [R-IN], Sen. Rudman, Warren [R-NH], Sen. McClure, James A. [R-ID], Sen. Lugar, Richard G. [R-IN], Rep. Cohen, William S. [R-ME-2], Sen. Pryor, David H. [D-AR], Rep. Andrews, Mark [R-ND-At Large], Sen. Dixon, Alan J. [D-IL], Sen. Mattingly, Mack [R-GA], Sen. Thurmond, Strom [R-SC], Sen. Ford, Wendell H. [D-KY], Sen. Baker, Howard H., Jr. [R-TN], Rep. Kasten, Robert W., Jr. [R-WI-9], Sen. Inouye, Daniel K. [D-HI], Sen. Garn, E. J. (Jake) [R-UT], Rep. Abdnor, James [R-SD-2], Sen. Nickles, Don [R-OK], Rep. Pressler, Larry [R-SD-1], Sen. Simpson, Alan K. [R-WY], Sen. Levin, Carl [D-MI], Sen. Cannon, Howard W. [D-NV], Sen. Bumpers, Dale [D-AR], Sen. Humphrey, Gordon J. [R-NH], Sen. Boschwitz, Rudy [R-MN]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to allow married couples, who do not file a single joint tax return with their spouses, to elect the same tax rates currently applicable to unmarried individuals (other than surviving spouses and heads of households), without regard to any community property laws. Entitles any married individual making such an election to claim the income tax credit for dependent care services, even though such individual did not contribute over half of the support of the dependent concerned.

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

Timeline

  1. 5 January 1981

    Introduced

    Read second time and referred to Senate Committee on Finance.

    Source: IntroReferral

  2. 5 January 1981

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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