Make Marriage Great Again Act of 2021

I 117TH CONGRESS 1ST SESSION H. R. 361 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 19, 2021 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. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Make Marriage Great 4 Again Act of 2021’’. 5 SEC. 2. ELIMINATION OF MARRIAGE PENALTY IN INCOME 6 TAX RATE BRACKETS. 7 (a) IN GENERAL.—Section 1 of the Internal Revenue 8 Code of 1986 is amended by adding at the end the fol- 9 lowing new subsection: 10 VerDate Sep 11 2014 20:08 Feb 07, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H361.IH H361 pbinns on DSKJLVW7X2PROD with BILLS 2 •HR 361 IH ‘‘(k) ELIMINATION OF MARRIAGE PENALTY.—In the 1 case of any taxable year beginning after December 31, 2 2020— 3 ‘‘(1) in lieu of the table which would otherwise 4 apply under subsection (a) or (j)(2)(A) for such tax- 5 able year, the table which applies under subsection 6 (c) or (j)(2)(C), respectively, shall apply determined 7 by substituting for each dollar amount contained 8 therein a dollar amount which is twice such dollar 9 amount (as otherwise in effect for such taxable 10 year), 11 ‘‘(2) subsection (c) shall be applied without re- 12 gard to the phrase ‘who is not a married individual 13 (as defined in section 7703)’, and 14 ‘‘(3) subsections (d) and (j)(2)(D) shall not 15 apply.’’. 16 (b) EFFECTIVE DATE.—The amendment made by 17 this section shall apply to taxable years beginning after 18 December 31, 2020. 19 Æ VerDate Sep 11 2014 20:08 Feb 07, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H361.IH H361 pbinns on DSKJLVW7X2PROD with BILLS