A bill to amend the Internal Revenue Code of 1954 to provide that married individuals who file separate returns shall be taxed at the same income tax rates as unmarried individuals and to provide a special rule in the case of earned income which is community income.

[AI summary unavailable — showing source text] Provides, under the Internal Revenue Code, that married individuals who file separate returns shall be taxed at the same income tax rates as unmarried individuals. Provides that for the purposes of determining the gross income of any married individual who does not make a single return jointly with his spouse, if either spouse has earned income which is community income under community property laws applicable to such income, the amount of earned income which is included in the gross income of such individual shall be the amount of earned income which would be included in his gross income if such earned income did not constitute community income. (Amends 26 U.S.C. 1, 61)…