I
105TH CONGRESS
2D SESSION
H. R. 3104
To amend the Internal Revenue Code of 1986 to provide that married couples
may file a combined return under which each spouse is taxed using
the rates applicable to unmarried individuals.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 27, 1998
Mr. RILEY (for himself, Mr. SALMON, Mr. BACHUS, Mr. MCINTOSH, Mr. CAN-
NON, Mr. ISTOOK, Mr. PAUL, Mr. KING, Mr. CALLAHAN, Mr. ADERHOLT,
and Mr. DELAY) introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide
that married couples may file a combined return under
which each spouse is taxed using the rates applicable
to unmarried individuals.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Marriage Protection
and Fairness Act of 1998’’.
SEC. 2. COMBINED RETURN TO WHICH UNMARRIED RATES
APPLY.
(a) IN GENERAL.—Subpart B of part II of sub-
chapter A of chapter 61 of the Internal Revenue Code of
1986 (relating to income tax returns) is amended by in-
serting after section 6013 the following new section:
‘‘SEC. 6013A. COMBINED RETURN WITH SEPARATE RATES.
‘‘(a) GENERAL RULE.—A husband and wife may
make a combined return of income taxes under subtitle
A under which—
‘‘(1) a separate taxable income is determined
for each spouse by applying the rules provided in
this section, and
‘‘(2) the tax imposed by section 1 is the aggre-
gate amount resulting from applying the separate
rates set forth in section 1(c) to each such taxable
income.
‘‘(b) DETERMINATION OF TAXABLE INCOME.—
‘‘(1) IN GENERAL.—For purposes of subsection
(a)(1), the taxable income for each spouse shall be
one-half of the taxable income computed as if the
spouses were filing a joint return.
‘‘(2) NONITEMIZERS.—For purposes of para-
graph (1), if an election is made not to itemize de-
ductions for any taxable year, the basic standard de-
duction shall be equal to the amount which is twice
the 
basic 
standard 
deduction 
under 
section
63(c)(2)(C) for the taxable year.
‘‘(c) TREATMENT OF CREDITS.—Credits shall be de-
termined (and applied against the joint liability of the cou-
ple for tax) as if the spouses had filed a joint return.
‘‘(d) TREATMENT AS JOINT RETURN.—Except as
otherwise provided in this section or in the regulations
prescribed hereunder, for purposes of this title (other than
sections 1 and 63(c)) a combined return under this section
shall be treated as a joint return.
‘‘(e) REGULATIONS.—The Secretary shall prescribe
such regulations as may be necessary or appropriate to
carry out this section.’’
(b) UNMARRIED
RATE
MADE
APPLICABLE.—So
much of subsection (c) of section 1 of such Code as pre-
cedes the table is amended to read as follows:
‘‘(c) SEPARATE OR UNMARRIED RETURN RATE.—
There is hereby imposed on the taxable income of every
individual (other than a married individual (as defined in
section 7703) filing a joint return or a separate return,
a surviving spouse as defined in section 2(a), or a head
of household as defined in section 2(b)) a tax determined
in accordance with the following table:’’.
(c) CLERICAL AMENDMENT.—The table of sections
for subpart B of part II of subchapter A of chapter 61
of such Code is amended by inserting after the item relat-
ing to section 6013 the following:
‘‘Sec. 6013A. Combined return with separate rates.’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
the date of the enactment of this Act.
Æ