What This Bill Does · Plain English
Summary · Congress.gov
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.
Action Timeline
2025-01-09
Referred to the House Committee on Ways and Means.
2025-01-09
Introduced in House
2025-01-09
Introduced in House
Frequently Asked Questions
Did HR.320 pass?
HR.320 is still alive. Current stage: COMMITTEE. Pass likelihood: 40%.
What does HR.320 do?
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 tha…
Who sponsored HR.320?
HR.320 was sponsored by W. Gregory Steube (R-Florida).
Full Bill Text
119 HR 320 IH: Make Marriage Great Again Act of 2025 U.S. House of Representatives 2025-01-09 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 1st Session H. R. 320 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. 1. Short title This Act may be cited as the Make Marriage Great Again Act of 2025 . 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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