S 1475 · 95th Congress · Income tax

A bill to amend the Internal Revenue Code of 1954 to provide that individuals who marry each other during the taxable year may elect to file income tax returns for that taxable year based on their marital status at the beginning of such year.

Introduced 1977-05-10· Sponsored by Sen. Anderson, Wendell R. [D-MN]· Senate

Bill Progress

✓
Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1977-05-10)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to enable individuals who married during the taxable year to elect to file income tax returns based on their marital status at the beginning of that year.…

Summarized by Claude AI · Non-partisan · For informational purposes only