Make Marriage Great Again Act of 2025
The Make Marriage Great Again Act of 2025 would amend the Internal Revenue Code to eliminate the marriage penalty in the federal income tax rate brackets. Specifically, it would replace the standard tax-bracket tables that currently apply to some filers with the married filing jointly tables, but scaled by doubling every dollar amount in those tables. It also removes a demographic eligibility phrase, effectively applying the married-brackets-like treatment regardless of marital status, and it excludes certain other provisions from applying. The changes would apply to taxable years beginning after December 31, 2024. In plain terms, the bill is designed to reduce or abolish higher taxes that some couples face when they file jointly by treating taxpayers more like they are using the more favorable married-filing-jointly bracket structure.
Key Points
- 1Adds a new subsection (k) to Section 1 of the Internal Revenue Code to implement the elimination of the marriage penalty.
- 2For taxable years beginning after 2024, the bracket table used would be the married filing jointly table, with each dollar amount doubled (i.e., thresholds and brackets are effectively raised).
- 3Subsection (c) would be applied without regard to the phrase defining “who is not a married individual,” meaning the married-bracket treatment would not be restricted by marital status.
- 4Subsections (d) and (j)(2)(D) would not apply under this new provision.
- 5Effective date: applies to taxable years beginning after December 31, 2024.