A bill to amend the Internal Revenue Code of 1954 to provide that a married individual who files a separate return may be taxed at the same rate as a unmarried individual.

Amends the Internal Revenue Code to permit a married individual to file a separate income tax return calculated according to the same tax rate as an unmarried individual. Permits a married individual making this election to take advantage of the child care credit and other credits for employment-related expenses, in the same way as a single taxpayer.