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- H.R.3650
H.R.3650: To amend the Internal Revenue Code of 1986 to repeal joint and several liability of spouses on joint returns of Federal income tax, and for other purposes.
About This Bill
- This bill was introduced in the 105th Congress
- This bill is primarily about taxation
- Introduced April 1, 1998
- Latest Major Action June 3, 1998
Bill Sponsor
Bill Cosponsors
18 (3 Democrats, 1 Independent, 15 Republicans)
Bill Summary
Amends the Internal Revenue Code (IRC) to repeal joint and several liability of spouses with respect to joint returns. Provides instead that the tax liability shall be in proportion to the tax liability which each spouse would have incurred if each had reported his or her apportionable items on a separate return of a married individual, provided that a payment by one spouse in excess of such spouse's proportionate share of liability for the...
(Source: Library of Congress)
Bill Actions
| Date | Description |
|---|---|
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Referred to the House Committee on Ways and Means.
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Sponsor introductory remarks on measure.
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| April 1, 1998 |
Introduced in the House by Robert L. Ehrlich (R-Md.) |