Bill > HR361

This bill, titled the "Make Marriage Great Again Act of 2021", aims to eliminate the marriage penalty in the income tax rate brackets. Specifically, it amends the Internal Revenue Code of 1986 to replace the tax tables that would otherwise apply for married individuals with tables that use double the dollar amounts for each tax bracket. This effectively removes the "marriage penalty" where married couples may pay higher taxes than two single individuals with the same combined income. The amendments would apply to taxable years beginning after December 31, 2020.