Bill > HJR018

This joint resolution urges the United States Congress to eliminate "marriage penalties," which are financial disincentives in federal tax policies and government assistance programs that discourage couples from marrying or forming a stable two-parent home. The resolution highlights research showing a strong correlation between stable marriages and positive life outcomes for adults and children, as well as a significant decline in marriage rates in the U.S. It explains that these penalties can arise because married couples might receive less in tax relief or benefits compared to two single individuals with the same combined income, or because certain benefits are reduced or lost upon marriage. To address this, the resolution proposes modifying income limits and benefit levels, ensuring income thresholds are proportional to household size, and phasing out the "head of household" tax filing status while adjusting other tax credits to support single parents. The resolution also notes that eliminating federal marriage penalties would automatically address similar issues in many state-level programs, including those in Utah, which are often aligned with federal law.

Budget and Finance

https://le.utah.gov/~2026/bills/static/HJR018.html