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HR 1558 108th Congress House Taxation Commerce Earnings Families Income tax Labor and Employment Losses Married people Partnerships Self-employed Tax administration Tax credits Tax deductions

To amend the Internal Revenue Code of 1986 to allow a married couple conducting an unincorporated trade or business to elect out of partnership status.

Introduced: April 2, 2003 Introduced by: Doggett, Lloyd Democratic · Texas See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 2, 2003
Referred to the House Committee on Ways and Means.
Apr 2, 2003
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to allow a married couple conducting an unincorporated trade or business to elect out of partnership status.

Allocates all related items of income, gain, loss, and credit equally between the spouses, unless they provide for a labor-based allocation.

Includes each spouse's share of income or loss in net earnings from self-employment.

What's happening now April 2, 2003

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Independent 1
D
DeLauro, Rosa L.
Connecticut · Apr 2, 2003
 D
Neal, Richard E.
Massachusetts · Apr 2, 2003
 I
Sanders, Bernard
Vermont · Apr 2, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1558: To amend the Internal Revenue Code of 1986 to allow a married couple conducting an unincorporated trade or business to elect out of partnership status.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-1558/
MLA
"H.R. 1558: To amend the Internal Revenue Code of 1986 to allow a married couple conducting an unincorporated trade or business to elect out of partnership status.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-1558/.
Bluebook (legal)
H.R. 1558, 108th Cong. (2026), https://openamerica.io/bill/108-HR-1558/.
Markdown link
[H.R. 1558: To amend the Internal Revenue Code of 1986 to allow a married couple conducting an unincorporated trade or business to elect out of partnership status.](https://openamerica.io/bill/108-HR-1558/)
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