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S 1285 105th Congress Senate

Marriage Tax Elimination Act

Official title: A bill to amend the Internal Revenue Code of 1986 to provide that married couples may file a combined return under which each spouse is taxed using the rates applicable to unmarried individuals.

Introduced: October 9, 1997 See on congress.gov
Taxation FamiliesIncome taxMarried peoplePersonal income tax
More subjectsShow fewer subjects
Single peopleTax creditsTax deductionsTax ratesTax returns
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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 17, 1998
Sponsor introductory remarks on measure. (CR S2096-2097)
Oct 9, 1997
Read twice and referred to the Committee on Finance.
Oct 9, 1997
Sponsor introductory remarks on measure. (CR S10796-10797)
Oct 9, 1997
Introduced in Senate
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 Latest action March 17, 1998

Sponsor introductory remarks on measure. (CR S2096-2097)

 Plain-English summary Congressional Research Service

Marriage Tax Elimination Act - Amends the Internal Revenue Code to permit a husband and wife to file a combined income tax return on which each spouse is taxed separately at the unmarried return rate.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1285: Marriage Tax Elimination Act. 105th Congress. Open America. https://openamerica.io/bill/105-S-1285/
MLA
"S. 1285: Marriage Tax Elimination Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-1285/.
Bluebook (legal)
S. 1285, 105th Cong. (2026), https://openamerica.io/bill/105-S-1285/.
Markdown link
[S. 1285: Marriage Tax Elimination Act](https://openamerica.io/bill/105-S-1285/)
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