A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns; and to remove rate inequities for married persons where both are employed.

[AI summary unavailable — showing source text] Authorizes all unmarried individuals to use the same tax tables when computing their tax as are presently applicable to married individuals filing joint returns and to surviving spouses. Authorizes married individuals filing separately to use such table so long as such individual reports all income earned by him or her on the return.…