A bill to amend the Internal Revenue Code of 1954 to provide that the privilege of filing joint returns shall be available only in the case of marriage partners having equal ownership, management, and control of the income, assets, and liabilities of the marriage partnership.

[AI summary unavailable — showing source text] Prohibits the filing of joint returns, under the Internal Revenue Code, unless each spouse verifies, by oath or affirmation, that such spouse has equal ownership, management, and control of the income, assets, and liabilities of the marriage partnership.…