HR320-119

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 Section 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: In the case of any taxable year beginning after December 31, 2024— 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), subsection (c) shall be applied without regard to the phrase who is not a married individual (as defined in section 7703), and subsections (d) and (j)(2)(D) shall not apply. The amendment made by this section shall apply to taxable years beginning after December 31, 2024. (k)Elimination of marriage penaltyIn 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..