Filing Status Simplification Act of 2004

Filing Status Simplification Act of 2004 - Amends the Internal Revenue Code to rename the filing status of "head of household" as "single parent or guardian."

[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4133 Introduced in House (IH)]






108th CONGRESS
  2d Session
                                H. R. 4133

  To change the name of the head of household filing status to single 
parent or guardian to describe better those individuals who qualify for 
                              the status.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 2, 2004

 Mr. Houghton introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To change the name of the head of household filing status to single 
parent or guardian to describe better those individuals who qualify for 
                              the status.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as ``Filing Status Simplification Act of 
2004''.

SEC. 2. HEAD OF HOUSEHOLD FILING STATUS CHANGED TO SINGLE PARENT OR 
              GUARDIAN.

    (a) In General.--The following provisions of the Internal Revenue 
Code of 1986 are each amended by striking ``head of a household'' each 
place it appears and inserting ``single parent or guardian'':
            (1) Subsection (b) of section 1.
            (2) Paragraphs (1) and (3) of section 2(b).
            (3) The table in section 25B(b).
            (4) Clause (iii) of section 151(c)(6)(B).
            (5) Subparagraph (C) of section 151(d)(3).
            (6) Subparagraph (A) of section 6012(a)(1).
    (b) Other Conforming Amendments.--
            (1) Subparagraph (B) of section 63(c)(2) of such Code is 
        amended by striking ``head of household'' and inserting 
        ``single parent or guardian''.
            (2) Subsection (c) of section 1 of such Code is amended by 
        striking ``the head of a household'' and inserting ``a single 
        parent or guardian''.
            (3) The heading for section 1(b) of such Code is amended to 
        read as follows: ``Single parents or guardians.--''.
            (4) The heading for section 1(c) of such Code is amended by 
        striking ``heads of households'' and inserting ``single parents 
        or guardians''.
            (5) The heading for section 2(b) of such Code is amended to 
        read as follows: ``Definition of single parent or guardian.--
        ''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.
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