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 full tax benefits of income splitting now enjoyed by married individuals filing joint returns.

Provides the same income tax rate tables to all individuals, whether married and filing separately or unmarried.

States that such income tax treatment shall become effective after December 31, 1975.