H.R. 320

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to eliminate the marriage penalty in the income tax rate brackets.

IN THE HOUSE OF REPRESENTATIVES · January 9, 2025 · Sponsor: Mr. Steube · Committee: Committee on Ways and Means

Table of contents

• H.R. 320
  • SEC. 1. Short title
  • SEC. 2. Elimination of marriage penalty in income tax rate brackets

SEC. 1. Short title

• This Act may be cited as the Make Marriage Great Again Act of 2025.

SEC. 2. Elimination of marriage penalty in income tax rate brackets

• (a) In general
  • of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: Section 1
    • (k) Elimination of marriage penalty
      • In the case of any taxable year beginning after December 31, 2024—
        • 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),
        • subsection (c) shall be applied without regard to the phrase , and who is not a married individual (as defined in section 7703)
        • 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, 2024.