A bill to amend the Internal Revenue Code of 1954 to provide that a married individual who maintains a separate household shall be treated as unmarried.

Amends the Internal Revenue Code to provide that a married individual living apart from a spouse shall be treated as unmarried if: (1) such individual maintains as home a household which constitutes such individual's principal place of abode during the entire taxable year; (2) such individual furnishes over one-half the cost of maintaining such household during the taxable year; and (3) the individual's spouse was not a member of such household during the taxable year.