Introduced:
Jan 9, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
3
Actions
0
Cosponsors
1
Summaries
1
Subjects
1
Text Versions
Yes
Full Text
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Latest Action
Jan 9, 2025
Referred to the House Committee on Ways and Means.
Summaries (1)
Introduced in House
- Jan 9, 2025
00
<p><strong>Make Marriage Great Again Act of 2025</strong></p><p>This bill modifies the federal income tax rate brackets for married individuals filing joint federal income tax returns so that they are twice the amount of the federal income tax rate brackets for unmarried individuals filing federal income tax returns (thus eliminating the tax effect commonly known as the marriage penalty). Further, the bill eliminates the federal income tax rate brackets for married individuals filing separate federal income tax returns for tax years beginning after December 31, 2024. (An income tax rate bracket is a range of income that is taxed at a specific percentage to determine an individual’s income tax liability.)</p><p>Thus, under the bill, the federal income tax rate bracket amounts that apply to a married individual are either (1) the individual federal income tax rate bracket amounts if such individual files an individual federal income tax return, or (2) twice such amounts if the individual files a joint federal income tax return with their spouse.</p>
Actions (3)
Referred to the House Committee on Ways and Means.
Type: IntroReferral
| Source: House floor actions
| Code: H11100
Jan 9, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: Intro-H
Jan 9, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: 1000
Jan 9, 2025
Subjects (1)
Taxation
(Policy Area)
Full Bill Text
Length: 2,074 characters
Version: Introduced in House
Version Date: Jan 9, 2025
Last Updated: Nov 8, 2025 6:12 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 320 Introduced in House
(IH) ]
<DOC>
119th CONGRESS
1st Session
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
January 9, 2025
Mr. Steube introduced 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 Representatives of the
United States of America in Congress assembled,
[From the U.S. Government Publishing Office]
[H.R. 320 Introduced in House
(IH) ]
<DOC>
119th CONGRESS
1st Session
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
January 9, 2025
Mr. Steube introduced 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 Representatives of the
United States of America in Congress assembled,
SECTION 1.
This Act may be cited as the ``Make Marriage Great Again Act of
2025''.
SEC. 2.
(a) In General.--
Section 1 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new subsection:
``
(k) Elimination of Marriage Penalty.
amended by adding at the end the following new subsection:
``
(k) Elimination of Marriage Penalty.--In the case of any taxable
year beginning after December 31, 2024--
``
(1) in lieu of the table which would otherwise apply
under subsection
(a) or
(j)
(2)
(A) for such taxable year, the
table which applies under subsection
(c) or
(j)
(2)
(C) ,
respectively, shall apply determined by substituting for each
dollar amount contained therein a dollar amount which is twice
such dollar amount (as otherwise in effect for such taxable
year),
``
(2) subsection
(c) shall be applied without regard to the
phrase `who is not a married individual (as defined in
``
(k) Elimination of Marriage Penalty.--In the case of any taxable
year beginning after December 31, 2024--
``
(1) in lieu of the table which would otherwise apply
under subsection
(a) or
(j)
(2)
(A) for such taxable year, the
table which applies under subsection
(c) or
(j)
(2)
(C) ,
respectively, shall apply determined by substituting for each
dollar amount contained therein a dollar amount which is twice
such dollar amount (as otherwise in effect for such taxable
year),
``
(2) subsection
(c) shall be applied without regard to the
phrase `who is not a married individual (as defined in
section 7703)', and
``
(3) subsections
(d) and
(j)
(2)
(D) shall not apply.
``
(3) subsections
(d) and
(j)
(2)
(D) shall not apply.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2024.
<all>
(3) subsections
(d) and
(j)
(2)
(D) shall not apply.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2024.
<all>