HR 1320 · 97th Congress · Taxation
Marriage Penalty Relief Act of 1981
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1981-01-27)
Plain Language Summary
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Marriage Penalty Relief Act of 1981 - Amends the Internal Revenue Code to permit married couples to file a combined income tax return under which each spouse computes taxable income separately and applies the tax rate for unmarried individuals to such income. Allows specified items of income and deductible expenses to be attributed to the particular spouse who earns or incurs them.…
Summarized by Claude AI · Non-partisan · For informational purposes only