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- S.1682
S.1682: A bill 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 Feb. 26, 1998
- Latest Major Action Feb. 26, 1998
Bill Sponsor
Bill Cosponsors
15 (7 Democrats, 9 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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Sponsor introductory remarks on measure.
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Read twice and referred to the Committee on Finance.
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Feb. 26, 1998 |
Introduced in the Senate by Alfonse M. D'Amato (R-N.Y.) |