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

referredUnited States· United States Congress· EN

Introduced

19 April 1978

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Amends the Internal Revenue Code to permit a married individual to file a separate income tax return calculated according to the same tax rate as an unmarried individual. Permits a married individual making this election to take advantage of the child care credit and other credits for employment-related expenses, in the same way as a single taxpayer.

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Documents

1 official file

Introduced in Senate
summary · EN · 19 April 1978
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/senate-bill/2941
Open data entity: https://api.congress.gov/v3/bill/95/s/2941