A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns; and to remove rate inequities for married persons where both are employed.

Extends to all unmarried individuals the income tax benefits of income splitting enjoyed by married individuals filing joint returns.

States that, in the case of married individuals who do not make a single joint income tax return, amounts received for services performed by either spouse shall be taken into account by the spouse who performed the services and shall not be taken into account by the other spouse.