| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 320 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to eliminate the marriage |
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| 6 | 6 | | penalty in the income tax rate brackets. |
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| 7 | 7 | | IN THE HOUSE OF REPRESENTATIVES |
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| 8 | 8 | | JANUARY9, 2025 |
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| 9 | 9 | | Mr. S |
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| 10 | 10 | | TEUBEintroduced the following bill; which was referred to the |
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| 11 | 11 | | Committee on Ways and Means |
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| 12 | 12 | | A BILL |
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| 13 | 13 | | To amend the Internal Revenue Code of 1986 to eliminate |
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| 14 | 14 | | the marriage penalty in the income tax rate brackets. |
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| 15 | 15 | | Be it enacted by the Senate and House of Representa-1 |
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| 16 | 16 | | tives of the United States of America in Congress assembled, 2 |
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| 17 | 17 | | SECTION 1. SHORT TITLE. 3 |
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| 18 | 18 | | This Act may be cited as the ‘‘Make Marriage Great 4 |
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| 19 | 19 | | Again Act of 2025’’. 5 |
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| 20 | 20 | | SEC. 2. ELIMINATION OF MARRIAGE PENALTY IN INCOME 6 |
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| 21 | 21 | | TAX RATE BRACKETS. 7 |
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| 22 | 22 | | (a) I |
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| 23 | 23 | | NGENERAL.—Section 1 of the Internal Revenue 8 |
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| 24 | 24 | | Code of 1986 is amended by adding at the end the fol-9 |
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| 25 | 25 | | lowing new subsection: 10 |
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| 26 | 26 | | VerDate Sep 11 2014 04:09 Feb 04, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H320.IH H320 |
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| 27 | 27 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 28 | 28 | | •HR 320 IH |
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| 29 | 29 | | ‘‘(k) ELIMINATION OFMARRIAGEPENALTY.—In the 1 |
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| 30 | 30 | | case of any taxable year beginning after December 31, 2 |
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| 31 | 31 | | 2024— 3 |
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| 32 | 32 | | ‘‘(1) in lieu of the table which would otherwise 4 |
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| 33 | 33 | | apply under subsection (a) or (j)(2)(A) for such tax-5 |
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| 34 | 34 | | able year, the table which applies under subsection 6 |
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| 35 | 35 | | (c) or (j)(2)(C), respectively, shall apply determined 7 |
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| 36 | 36 | | by substituting for each dollar amount contained 8 |
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| 37 | 37 | | therein a dollar amount which is twice such dollar 9 |
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| 38 | 38 | | amount (as otherwise in effect for such taxable 10 |
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| 39 | 39 | | year), 11 |
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| 40 | 40 | | ‘‘(2) subsection (c) shall be applied without re-12 |
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| 41 | 41 | | gard to the phrase ‘who is not a married individual 13 |
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| 42 | 42 | | (as defined in section 7703)’, and 14 |
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| 43 | 43 | | ‘‘(3) subsections (d) and (j)(2)(D) shall not 15 |
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| 44 | 44 | | apply.’’. 16 |
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| 45 | 45 | | (b) E |
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| 46 | 46 | | FFECTIVEDATE.—The amendment made by 17 |
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| 47 | 47 | | this section shall apply to taxable years beginning after 18 |
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| 48 | 48 | | December 31, 2024. 19 |
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| 49 | 49 | | Æ |
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| 50 | 50 | | VerDate Sep 11 2014 04:09 Feb 04, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H320.IH H320 |
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| 51 | 51 | | ssavage on LAPJG3WLY3PROD with BILLS |
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