A bill to amend the Internal Revenue Code of 1954 to eliminate the marriage penalty by providing that all individuals shall use the income tax rates applicable to joint returns and that community property laws shall not apply for Federal income tax purposes.
Family Tax Cut Act of 1981 - Amends the Internal Revenue Code to tax the income of individual taxpayers at rates presently applicable to married individuals filing joint returns. Requires the computation of taxable income, for Federal income tax purposes, without regard to community property laws.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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