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
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
Plain-English summary
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
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1
Cosponsors
1