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.
Taxation
FamiliesIncome taxMarried peoplePersonal income tax
More subjectsShow fewer subjects
Single peopleTax creditsTax deductionsTax ratesTax returns
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
Sponsor introductory remarks on measure. (CR S2096-2097)
Plain-English summary
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
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
2
Cite this page
U.S. Congress. (2026). S. 1285: Marriage Tax Elimination Act. 105th Congress. Open America. https://openamerica.io/bill/105-S-1285/
"S. 1285: Marriage Tax Elimination Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-1285/.
S. 1285, 105th Cong. (2026), https://openamerica.io/bill/105-S-1285/.
[S. 1285: Marriage Tax Elimination Act](https://openamerica.io/bill/105-S-1285/)