H.R.320 - Make Marriage Great Again Act of 2025 (119th Congress)
Summary
H.R. 320, the "Make Marriage Great Again Act of 2025," aims to amend the Internal Revenue Code of 1986 to eliminate the marriage penalty in income tax rate brackets. The bill proposes adjusting the tax tables for married couples filing jointly, effectively doubling the income thresholds for each tax bracket compared to single filers. This adjustment seeks to alleviate the situation where married couples pay more in taxes than they would if they were both single, which is often referred to as the marriage penalty.
Expected Effects
If enacted, this bill would change how married couples are taxed, potentially lowering their overall tax burden. The change would apply to taxable years beginning after December 31, 2024. The practical effect is a simplification of the tax code for married couples, making it more equitable relative to single filers.
Potential Benefits
- Potentially lower tax burden for married couples.
- Simplification of the tax code regarding marital status.
- Increased financial stability for families.
- May incentivize marriage by removing a financial disincentive.
- Could stimulate the economy through increased disposable income.
Most Benefited Areas:
Potential Disadvantages
- Potential revenue loss for the government, possibly increasing the national debt.
- The benefits may disproportionately favor higher-income married couples.
- Increased complexity in tax preparation if not implemented clearly.
- Possible need for adjustments in other areas of the tax code to compensate for revenue loss.
- May not significantly impact low-income married couples who already pay little to no income tax.
Most Disadvantaged Areas:
Constitutional Alignment
The bill aligns with the general welfare clause of the Constitution (Preamble), as it aims to promote the financial well-being of married couples. Article I, Section 8 grants Congress the power to lay and collect taxes, implying the authority to structure tax brackets and rates. The bill does not appear to infringe upon any specific constitutional rights or limitations.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).