I
119THCONGRESS
1
STSESSION H. R. 320
To amend the Internal Revenue Code of 1986 to eliminate the marriage
penalty in the income tax rate brackets.
IN THE HOUSE OF REPRESENTATIVES
JANUARY9, 2025
Mr. S
TEUBEintroduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to eliminate
the marriage penalty in the income tax rate brackets.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Make Marriage Great 4
Again Act of 2025’’. 5
SEC. 2. ELIMINATION OF MARRIAGE PENALTY IN INCOME 6
TAX RATE BRACKETS. 7
(a) I
NGENERAL.—Section 1 of the Internal Revenue 8
Code of 1986 is amended by adding at the end the fol-9
lowing new subsection: 10
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•HR 320 IH
‘‘(k) ELIMINATION OFMARRIAGEPENALTY.—In the 1
case of any taxable year beginning after December 31, 2
2024— 3
‘‘(1) in lieu of the table which would otherwise 4
apply under subsection (a) or (j)(2)(A) for such tax-5
able year, the table which applies under subsection 6
(c) or (j)(2)(C), respectively, shall apply determined 7
by substituting for each dollar amount contained 8
therein a dollar amount which is twice such dollar 9
amount (as otherwise in effect for such taxable 10
year), 11
‘‘(2) subsection (c) shall be applied without re-12
gard to the phrase ‘who is not a married individual 13
(as defined in section 7703)’, and 14
‘‘(3) subsections (d) and (j)(2)(D) shall not 15
apply.’’. 16
(b) E
FFECTIVEDATE.—The amendment made by 17
this section shall apply to taxable years beginning after 18
December 31, 2024. 19
Æ
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