Federal

Make Marriage Great Again Act of 2023

Source: Congress.gov · 352 words in original text

What This Bill Does

This bill changes the federal income tax rate brackets for married people. The bill aims to eliminate what is called a "marriage penalty" by making the tax brackets for married couples twice as large as the brackets for single people filing taxes.

Who It Affects

Married individuals who file federal income taxes.

Key Provisions

• Tax brackets for married people filing jointly will be doubled in dollar amount compared to current brackets (Sec. 2(a)(1)) • The rule that limits certain tax benefits to people who are "not married individuals" will no longer apply to a specific tax bracket calculation (Sec. 2(a)(2)) • Two specific tax provisions called subsections (d) and (j)(2)(D) will stop applying (Sec. 2(a)(3))

What Changes

If this bill becomes law, married couples would use larger dollar amount thresholds when calculating their income taxes. This means married couples would pay taxes at lower rates on income that currently puts them into higher tax brackets.

Important Definitions

"Marriage penalty" - Not explicitly defined in the bill text.

Effective Date

The changes apply to tax years beginning after December 31, 2022 (Sec. 2(b)).

I 118TH CONGRESS 1ST SESSION H. R. 579 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 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. 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 2023’’. 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 00:31 Feb 10, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H579.IH H579 pbinns on DSKJLVW7X2PROD with $$_JOB 2 •HR 579 IH ‘‘(k) ELIMINATION OF MARRIAGE PENALTY.—In the 1 case of any taxable year beginning after December 31, 2 2020— 3 ‘‘(1) in lieu of the table which would otherwise 4 apply under subsection (a) or (j)(2)(A) for such tax- 5 able year, the table which applies under subsection 6 (c) or (j)(2)(C), respectively, shall apply determined 7 by substituting for each dollar amount contained 8 therein a dollar amount which is twice such dollar 9 amount (as otherwise in effect for such taxable 10 year), 11 ‘‘(2) subsection (c) shall be applied without re- 12 gard to the phrase ‘who is not a married individual 13 (as defined in section 7703)’, and 14 ‘‘(3) subsections (d) and (j)(2)(D) shall not 15 apply.’’. 16 (b) EFFECTIVE DATE.—The amendment made by 17 this section shall apply to taxable years beginning after 18 December 31, 2022. 19 Æ VerDate Sep 11 2014 00:31 Feb 10, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H579.IH H579 pbinns on DSKJLVW7X2PROD with $$_JOB

Important: This plain English summary was generated by AI and is provided for informational purposes only. It is not legal advice. Always consult the official bill text on Congress.gov or a qualified attorney for legal matters.