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HR 3650 105th Congress House Taxation Community property Families Income tax Law Liability (Law) Married people Personal income tax Tax administration Tax deductions Tax returns Women

To amend the Internal Revenue Code of 1986 to repeal joint and several liability of spouses on joint returns of Federal income tax, and for other purposes.

Introduced: April 1, 1998 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 3, 1998
Sponsor introductory remarks on measure. (CR H4029-4030)
Apr 1, 1998
Referred to the House Committee on Ways and Means.
Apr 1, 1998
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code (IRC) to repeal joint and several liability of spouses with respect to joint returns. Provides instead that the tax liability shall be in proportion to the tax liability which each spouse would have incurred if each had reported his or her apportionable items on a separate return of a married individual, provided that a payment by one spouse in excess of such spouse's proportionate share of liability for the tax reported on the return shall not be refunded unless there is an overpayment with respect to that return.

Revises IRC provisions concerning community property to disregard, for purposes of determining tax liability, community property laws.

What's happening now June 3, 1998

Sponsor introductory remarks on measure. (CR H4029-4030)

 Related & companion bills 1
  • S 1682 Identical bill A bill to amend the Internal Revenue Code of 1986 to repeal joint and several liability of spouses on joint returns of …
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
Aderholt, Robert B.
Alabama · Jun 3, 1998
 R
Sessions, Pete
Texas · Apr 30, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3650: To amend the Internal Revenue Code of 1986 to repeal joint and several liability of spouses on joint returns of Federal income tax, and for other purposes.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-3650/
MLA
"H.R. 3650: To amend the Internal Revenue Code of 1986 to repeal joint and several liability of spouses on joint returns of Federal income tax, and for other purposes.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-3650/.
Bluebook (legal)
H.R. 3650, 105th Cong. (2026), https://openamerica.io/bill/105-HR-3650/.
Markdown link
[H.R. 3650: To amend the Internal Revenue Code of 1986 to repeal joint and several liability of spouses on joint returns of Federal income tax, and for other purposes.](https://openamerica.io/bill/105-HR-3650/)
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