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S 1682 105th Congress Senate Taxation Community property Families Income tax Law Liability (Law) Married people Personal income tax Tax administration Tax deductions Tax returns Women

A bill 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: February 26, 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
Feb 26, 1998
Read twice and referred to the Committee on Finance.
Feb 26, 1998
Sponsor introductory remarks on measure. (CR S1071-1072)
Feb 26, 1998
Introduced in Senate
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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 February 26, 1998

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 3650 Identical bill To amend the Internal Revenue Code of 1986 to repeal joint and several liability of spouses on joint returns of Federal…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Mar 12, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1682: A bill 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-S-1682/
MLA
"S. 1682: A bill 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-S-1682/.
Bluebook (legal)
S. 1682, 105th Cong. (2026), https://openamerica.io/bill/105-S-1682/.
Markdown link
[S. 1682: A bill 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-S-1682/)
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