Bill > HR579

This bill, the "Make Marriage Great Again Act of 2023," aims to eliminate the marriage penalty in the federal income tax rate brackets. The key provisions of the bill are: 1. It amends the Internal Revenue Code of 1986 to replace the standard income tax tables with tables that double the dollar amounts for each tax bracket, effectively eliminating the marriage penalty where married couples filing jointly pay a higher rate than two single individuals with the same total income. 2. It removes the requirement that married individuals must file jointly to qualify for the higher standard deduction, allowing married couples to take advantage of the full deduction regardless of their filing status. 3. It eliminates the provisions that reduce the standard deduction and phase out certain tax credits for married couples filing jointly, ensuring that marriage does not result in a higher tax burden compared to two single filers. This bill is intended to reduce the financial disincentive for couples to get married by ensuring that their combined tax liability is not increased due to their marital status.