There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Imposes on the taxable income of every individual, other than an estate and trust, a tax determined in accordance with the table set forth in the Internal Revenue Code.
Allows a married individual who does not make a single return jointly with his spouse to allocate amounts received for services performed by that spouse into the account by the spouse who performed the services and not into the account by the other spouse. (Amends 26 U.S.C. 1, 2)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Imposes on the taxable income of every individual, other than an estate and trust, a tax determined in accordance with the table set forth in the Internal Revenue Code.
Allows a married individual who does not make a single return jointly with his spouse to allocate amounts received for services performed by that spouse into the account by the spouse who performed the services and not into the account by the other spouse. (Amends 26 U.S.C. 1, 2)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Imposes on the taxable income of every individual, other than an estate and trust, a tax determined in accordance with the table set forth in the Internal Revenue Code.
Allows a married individual who does not make a single return jointly with his spouse to allocate amounts received for services performed by that spouse into the account by the spouse who performed the services and not into the account by the other spouse. (Amends 26 U.S.C. 1, 2)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Imposes on the taxable income of every individual, other than an estate and trust, a tax determined in accordance with the table set forth in the Internal Revenue Code.
Allows a married individual who does not make a single return jointly with his spouse to allocate amounts received for services performed by that spouse into the account by the spouse who performed the services and not into the account by the other spouse. (Amends 26 U.S.C. 1, 2)