[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3443 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 3443

 To amend the Internal Revenue Code of 1986 to repeal the requirement 
for computation of tax on the aggregate income of husband and wife and 
       to repeal joint and several liability of husband and wife.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 11, 1998

  Mr. Stupak 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 repeal the requirement 
for computation of tax on the aggregate income of husband and wife and 
       to repeal joint and several liability of husband and wife.

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

SECTION 1. REPEAL OF COMPUTATION OF TAX ON AGGREGATE INCOME OF HUSBAND 
              AND WIFE AND JOINT AND SEVERAL LIABILITY.

    (a) Repeal of Computation of Tax on Aggregate Income of Husband and 
Wife and Joint and Several Liability.--Section 6013(d) of the Internal 
Revenue Code of 1986 (relating to special rules for joint return of tax 
by husband and wife) is amended by inserting ``and'' at the end of 
paragraph (1), by striking ``; and'' at the end of paragraph (2) and 
inserting a period, and by striking paragraph (3).
    (b) Repeal of Spouse Relieved of Liability in Certain Cases.--
Section 6013 of such Code (relating to special rules for joint return 
of tax by husband and wife) is amended by striking subsection (e).
    (c) Conforming Amendment.--Subparagraph (A) of section 6230(c)(5) 
of such Code is amended by striking ``section 6013(e)'' and inserting 
``section 6015''.
    (d) Effective Date.--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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