Make Marriage Great Again Act of 2025

Make Marriage Great Again Act of 2025

This bill modifies the federal income tax rate brackets for married individuals filing joint federal income tax returns so that they are twice the amount of the federal income tax rate brackets for unmarried individuals filing federal income tax returns (thus eliminating the tax effect commonly known as the marriage penalty). Further, the bill eliminates the federal income tax rate brackets for married individuals filing separate federal income tax returns for tax years beginning after December 31, 2024. (An income tax rate bracket is a range of income that is taxed at a specific percentage to determine an individual’s income tax liability.)

Thus, under the bill, the federal income tax rate bracket amounts that apply to a married individual are either (1) the individual federal income tax rate bracket amounts if such individual files an individual federal income tax return, or (2) twice such amounts if the individual files a joint federal income tax return with their spouse.

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 320 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 320

 To amend the Internal Revenue Code of 1986 to eliminate the marriage 
                penalty in the income tax rate brackets.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 9, 2025

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

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to eliminate the marriage 
                penalty in the income tax rate brackets.

    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 the ``Make Marriage Great Again Act of 
2025''.

SEC. 2. ELIMINATION OF MARRIAGE PENALTY IN INCOME TAX RATE BRACKETS.

    (a) In General.--Section 1 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new subsection:
    ``(k) Elimination of Marriage Penalty.--In the case of any taxable 
year beginning after December 31, 2024--
            ``(1) in lieu of the table which would otherwise apply 
        under subsection (a) or (j)(2)(A) for such taxable year, the 
        table which applies under subsection (c) or (j)(2)(C), 
        respectively, shall apply determined by substituting for each 
        dollar amount contained therein a dollar amount which is twice 
        such dollar amount (as otherwise in effect for such taxable 
        year),
            ``(2) subsection (c) shall be applied without regard to the 
        phrase `who is not a married individual (as defined in section 
        7703)', and
            ``(3) subsections (d) and (j)(2)(D) shall not apply.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2024.
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