H. R. 320

1. Short title

2. Elimination of marriage penalty in income tax rate brackets

(a) In general

(k) Elimination of marriage penalty

In the case of any taxable year beginning after December 31, 2024—

(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