To amend the Internal Revenue Code of 1986 to reduce the rates of income tax paid by individual taxpayers, to eliminate the marriage penalty in the standard deduction, and to change the filing date for individual tax returns to November 1.
Taxpayer Relief and Protection Act of 1997 - Amends the Internal Revenue Code to: (1) reduce the individual income tax rates; (2) make the standard deduction on a joint return equal to twice the deduction of a single return; and (3) change the filing date for individual returns from April 15 to November 1.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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