I
103D CONGRESS
1ST SESSION
H. R. 2227
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
MAY 20, 1993
Mr. MORAN 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. 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
rate set forth in section 1(c) to each such taxable
income.
‘‘(b) TREATMENT OF INCOME.—For purposes of this
section—
‘‘(1) earned income (within the meaning of sec-
tion 911(d)), and any income received as a pension
or annuity which arises from an employer-employee
relationship, shall be treated as the income of the
spouse who rendered the services, and
‘‘(2) income from property shall be divided be-
tween the spouses in accordance with their respec-
tive ownership rights in such property.
‘‘(c) TREATMENT OF DEDUCTIONS.—For purposes of
this section—
‘‘(1) the deductions allowed by section 62(a)
(other than paragraphs (7) and (10) thereof) shall
be allowed to the spouse treated as having the in-
come to which such deductions relate,
‘‘(2) the deduction for retirement savings de-
scribed in paragraph (7) of section 62(a) shall be al-
lowed to the spouse for whose benefit the savings are
maintained,
‘‘(3) the deduction for alimony described in
paragraph (10) of section 62(a) shall be allowed to
the spouse who has the liability to pay the alimony,
‘‘(4) the deductions allowable by section 151
(relating to personal exemptions) shall be deter-
mined—
‘‘(A) by requiring each spouse to claim 1
personal exemption, and
‘‘(B) by allowing the personal exemptions
under section 151(c) to be allocated between
the spouses as they determine,
‘‘(5) by requiring each spouse to claim their
own additional standard deduction (if any) under
section 63, and
‘‘(6) the aggregate amount of all other deduc-
tions shall be allocated between the spouses in such
amounts as they determine.
‘‘(d) 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.
‘‘(e) 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.
‘‘(f) 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) BASIC STANDARD DEDUCTION FOR UNMARRIED
INDIVIDUALS MADE APPLICABLE.—Subparagraph (C) of
section 63(c)(2) of such Code is amended to read as fol-
lows:
‘‘(C) $3,000 in the case of an individual
who is not—
‘‘(i) a married individual filing a joint
return or a separate return,
‘‘(ii) a surviving spouse, or
‘‘(iii) a head of household, or’’.
(d) 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.’’
(e) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1993.
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