[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2227 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 2227

  To amend the Internal Revenue Code of 1986 to provide that married 
  couples may file a combined return under which each spouse is taxed 
          using the rates applicable to unmarried individuals.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 20, 1993

  Mr. Moran introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to provide that married 
  couples may file a combined return under which each spouse is taxed 
          using the rates applicable to unmarried individuals.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. COMBINED RETURN TO WHICH UNMARRIED RATES APPLY.

    (a) In General.--Subpart B of part II of subchapter A of chapter 61 
of the Internal Revenue Code of 1986 (relating to income tax returns) 
is amended by inserting after section 6013 the following new section:

``SEC. 6013A. COMBINED RETURN WITH SEPARATE RATES.

    ``(a) General Rule.--A husband and wife may make a combined return 
of income taxes under subtitle A under which--
            ``(1) a separate taxable income is determined for each 
        spouse by applying the rules provided in this section, and
            ``(2) the tax imposed by section 1 is the aggregate amount 
        resulting from applying the separate rate set forth in section 
        1(c) to each such taxable income.
    ``(b) Treatment of Income.--For purposes of this section--
            ``(1) earned income (within the meaning of section 911(d)), 
        and any income received as a pension or annuity which arises 
        from an employer-employee relationship, shall be treated as the 
        income of the spouse who rendered the services, and
            ``(2) income from property shall be divided between the 
        spouses in accordance with their respective ownership rights in 
        such property.
    ``(c) Treatment of Deductions.--For purposes of this section--
            ``(1) the deductions allowed by section 62(a) (other than 
        paragraphs (7) and (10) thereof) shall be allowed to the spouse 
        treated as having the income to which such deductions relate,
            ``(2) the deduction for retirement savings described in 
        paragraph (7) of section 62(a) shall be allowed to the spouse 
        for whose benefit the savings are maintained,
            ``(3) the deduction for alimony described in paragraph (10) 
        of section 62(a) shall be allowed to the spouse who has the 
        liability to pay the alimony,
            ``(4) the deductions allowable by section 151 (relating to 
        personal exemptions) shall be determined--
                    ``(A) by requiring each spouse to claim 1 personal 
                exemption, and
                    ``(B) by allowing the personal exemptions under 
                section 151(c) to be allocated between the spouses as 
                they determine,
            ``(5) by requiring each spouse to claim their own 
        additional standard deduction (if any) under section 63, and
            ``(6) the aggregate amount of all other deductions shall be 
        allocated between the spouses in such amounts as they 
        determine.
    ``(d) Treatment of Credits.--Credits shall be determined (and 
applied against the joint liability of the couple for tax) as if the 
spouses had filed a joint return.
    ``(e) Treatment as Joint Return.--Except as otherwise provided in 
this section or in the regulations prescribed hereunder, for purposes 
of this title (other than sections 1 and 63(c)) a combined return under 
this section shall be treated as a joint return.
    ``(f) Regulations.--The Secretary shall prescribe such regulations 
as may be necessary or appropriate to carry out this section.''
    (b) Unmarried Rate Made Applicable.--So much of subsection (c) of 
section 1 of such Code as precedes the table is amended to read as 
follows:
    ``(c) Separate or Unmarried Return Rate.--There is hereby imposed 
on the taxable income of every individual (other than a married 
individual (as defined in section 7703) filing a joint return or a 
separate return, a surviving spouse as defined in section 2(a), or a 
head of household as defined in section 2(b)) a tax determined in 
accordance with the following table:''.
    (c) Basic Standard Deduction for Unmarried Individuals Made 
Applicable.--Subparagraph (C) of section 63(c)(2) of such Code is 
amended to read as follows:
                    ``(C) $3,000 in the case of an individual who is 
                not--
                            ``(i) a married individual filing a joint 
                        return or a separate return,
                            ``(ii) a surviving spouse, or
                            ``(iii) a head of household, or''.
    (d) Clerical Amendment.--The table of sections for subpart B of 
part II of subchapter A of chapter 61 of such Code is amended by 
inserting after the item relating to section 6013 the following:

                              ``Sec. 6013A. Combined return with 
                                        separate rates.''
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1993.

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