[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3851 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 3851

 To amend the Internal Revenue Code of 1986 to eliminate the marriage 
                                penalty.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 10, 1994

 Mr. Istook (for himself, Mr. Gilchrest, Mr. Emerson, Mr. Dornan, Mr. 
 Calvert, Mr. Pete Geren of Texas, Mr. Doolittle, Mr. Livingston, Mr. 
   Goss, Mr. Hastert, Mr. Greenwood, Mr. Callahan, Mr. Gallegly, Mr. 
  Petri, Mr. Allard, Mr. Machtley, and Mr. Hutchinson) 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 eliminate the marriage 
                                penalty.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
That (a) part I of subchapter B of chapter 1 of the Internal Revenue 
Code of 1986 is amended by adding at the end thereof the following new 
section:

``SEC. 69. ELIMINATION OF MARRIAGE PENALTY.

    ``Notwithstanding any other provision of law, no husband and wife 
shall be required to pay more in income taxes under this subtitle 
because of the fact that they were legally married during a taxable 
year, than they would be required to pay if they had not been married. 
This section shall be implemented by--
            ``(1) giving married couples an annual option of both 
        filing using the tax status that they both would have otherwise 
        used if they had not been married, and
            ``(2) allocating income and deductions between them as they 
        would have if they had not been married.''
    (b) The table of sections for part I of subchapter B of chapter 1 
of such Code is amended by adding at the end thereof the following new 
item:

                              ``Sec. 69. Elimination of marriage 
                                        penalty.''
    (c) The amendments made by this section shall apply to taxable 
years beginning after the date of the enactment of this Act.

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