A bill to remove a tax incentive for the splitting up of families, and for other purposes.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to repeal the requirement that a married taxpayer, except one living apart from his or her spouse at all times, file a joint return in order to qualify for the exclusion from income of certain amounts paid under an accident or health plan to an individual under age 65 who retired on total and permanent disability.…