A bill to amend the Internal Revenue Code of 1954 to require each employed individual to file a separate income tax return regardless of marital status; to impose one tax schedule for all taxpayers; to lower the rate of taxation on estates and trusts.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to apply the same tax rate schedule presently applied to unmarried individuals who are not heads of households to all individuals, estates and trusts, and to require each employed individual earning more than $750 annually to file a separate income tax return regardless of marital status.…