Marital Status Tax Equity Act of 1979 - Amends the Internal Revenue Code to provide identical income tax rates for single persons, heads of households, and married couples filing jointly or separately. Establishes the zero bracket amount at $3,400 for all individual taxpayers. Sets forth rules for the eligibility of surviving spouses for income averaging.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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