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 tables when computing their tax as are presently applicable to married individuals filing joint returns and to surviving spouses. Authorizes a married individuals filing separately to use such table so long as such individual reports all income earned by him or her on the return.…