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HR 1307 93th Congress Taxation

A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns, and to remove rate inequities for married persons…

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A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns, and to remove rate inequities for married persons where both are employed.

Introduced: January 3, 1973 See on congress.gov
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This bill died when the 93rd Congress ended
It never became law before the 93rd Congress (1973–1974) 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.
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APA
U.S. Congress. (2026). H.R. 1307: A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns, and to remove rate inequities for married persons where both are employed.. 93rd Congress. Open America. https://openamerica.io/bill/93-HR-1307/
MLA
"H.R. 1307: A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns, and to remove rate inequities for married persons where both are employed.." 93rd Congress, 2026, Open America, https://openamerica.io/bill/93-HR-1307/.
Bluebook (legal)
H.R. 1307, 93rd Cong. (2026), https://openamerica.io/bill/93-HR-1307/.
Markdown link
[H.R. 1307: A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns, and to remove rate inequities for married persons where both are employed.](https://openamerica.io/bill/93-HR-1307/)
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