Make Marriage Great Again Act of 2023

Bill: 118-hr-579
Sponsor: full_name: Rep. Steube, W. Gregory [R-FL-17]
Introduced: 2023-01-26
Policy area: Taxation
Subjects: Income tax rates

Marriage and family status

Tax administration and collection, taxpayers

Tax treatment of families
Latest action: action_date: 2023-01-26
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2023-01-26
action_desc: Introduced in House
text: <p><b>Make Marriage Great Again Act of 202</b><strong>3</strong></p> <p>This bill addresses the tax effect commonly known as the marriage penalty by modifying the tax brackets and income thresholds that married individuals use to calculate their tax liability.</p>

tv_txt: I 118th CONGRESS 1st Session H. R. 579 IN THE HOUSE OF REPRESENTATIVES January 26, 2023 Mr. Steube 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 eliminate the marriage penalty in the income tax rate brackets.

1. Short title This Act may be cited as the Make Marriage Great Again Act of 2023 . 2. Elimination of marriage penalty in income tax rate brackets (a) In general Section 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (k) Elimination of marriage penalty In the case of any taxable year beginning after December 31, 2020— (1) in lieu of the table which would otherwise apply under subsection (a) or (j)(2)(A) for such taxable year, the table which applies under subsection (c) or (j)(2)(C), respectively, shall apply determined by substituting for each dollar amount contained therein a dollar amount which is twice such dollar amount (as otherwise in effect for such taxable year), (2) subsection (c) shall be applied without regard to the phrase who is not a married individual (as defined in section 7703) , and (3) subsections (d) and (j)(2)(D) shall not apply. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2022.