Make Marriage Great Again Act of 2025
Make Marriage Great Again Act of 2025
Plain Language Summary
# Make Marriage Great Again Act of 2025 - Bill Summary **What the Bill Would Do** This bill aims to address the "marriage penalty"—a tax situation where some married couples pay more federal income tax filing jointly than they would if they were unmarried. The bill would make the income tax brackets for married couples filing jointly exactly twice as wide as those for single filers, theoretically eliminating this penalty. It would also eliminate the option for married couples to file separate tax returns (except in rare cases), requiring them to either file jointly or as individuals. **Who It Affects and Key Provisions** The bill primarily affects married couples and their tax obligations. The change would apply to tax years beginning after December 31, 2024. By doubling the tax brackets for joint filers, the bill intends to ensure that two married individuals aren't pushed into higher tax brackets simply because their incomes are combined.
However, eliminating the separate filing option removes flexibility some couples currently use for tax planning purposes. **Current Status** The bill is currently in committee (HR 320, 119th Congress), sponsored by Republican Rep. W. Gregory Steebe of Florida. It has not yet been voted on by the full House of Representatives. The bill would require Congressional approval and the President's signature to become law.
CRS Official Summary
Make Marriage Great Again Act of 2025This 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.
Latest Action
Referred to the House Committee on Ways and Means.