H.R. 579House118th Congress (2023-2025)In Committee

Make Marriage Great Again Act of 2023

AI-Generated Summary

Updated January 20, 2026 at 2:38 AM UTC

The Make Marriage Great Again Act of 2023 changes the federal income tax code to remove the so‑called marriage penalty. It adjusts the tax‑rate tables so that married couples are taxed using brackets that are essentially double the amounts used for single filers. The change applies to all married taxpayers filing jointly for tax years beginning after December 31, 2022.

Key Provisions

Adds a new subsection (k) to Section 1 of the Internal Revenue Code that replaces the current tax‑rate table for married filers with a table that uses doubled dollar amounts from the single‑filers table.
Specifies that the revised table is applied without the “who is not a married individual” limitation, effectively treating married couples like two single individuals for bracket purposes.
Disables certain other subsections (d and j(2)(D)) that previously affected married filing status.
The amendment takes effect for taxable years beginning after December 31, 2022.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 26, 2023

View full timeline

HouseIntro Referral

Introduced in House

January 26, 2023

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 26, 2023

Floor Debate

1 member

What members said about H.R. 579 on the floor

1 Democrat

Rep. Dwight EvansD-PA-3 · Dec 16, 2024

Mr. Speaker, today I rise to honor the extraordinary life and enduring legacy of Former Pennsylvania State Representative Isabella V. Fitzgerald, a beloved leader, trailblazer, and pillar of the…

Mr. Speaker, today I rise to honor the extraordinary life and enduring legacy of Former Pennsylvania State Representative Isabella V. Fitzgerald, a beloved leader, trailblazer, and pillar of the Northwest Philadelphia community. Affectionately known as ``Izzy,'' Representative Fitzgerald departed this earthly life peacefully on December 6, 2024, leaving a legacy of service, compassion, and transformative impact.

In 2017, Representative Fitzgerald made history as the first African American woman elected to serve as State Representative for the 203rd Legislative District, a role she held with distinction for three terms. During her tenure, she championed many issues, including public safety, small business development, community revitalization, and healthcare access. Her dedication to her community is exemplified by her efforts to modernize public spaces, her creation of the Community Angel Awards to honor unsung heroes, and her revival of Super Saturday, a celebration of Northwest Philadelphia neighborhoods.

Representative Fitzgerald's legislative accomplishments included sponsoring House Bill 579, which improved insurance coverage for breast imaging and was signed into law by Governor Tom Wolf in 2020. Her advocacy for affordable housing, health care, and education reflected her deep commitment to addressing the challenges faced by families in her community. A staunch supporter of public engagement, she fostered partnerships with local law enforcement and organized events such as National Night Out to promote community safety.

Even in retirement, Representative Fitzgerald's dedication to her neighbors and community never waned. She continued to organize grassroots efforts, advocate for breast cancer awareness, and provide mentorship to countless individuals.

Beyond her professional achievements, Isabella Fitzgerald was a devoted mother, grandmother, great-grandmother, and friend.

In recognition of her incredible contributions, the intersection of Stenton Avenue and Washington Lane in Philadelphia was renamed ``Isabella Fitzgerald Way'' on December 15, 2024--a fitting tribute to a woman who dedicated her life to uplifting her community.

Bill Text

Latest available legislative text

Reading Mode

Raw Text PDF XML

Introduced in HouseIssued January 26, 2023

118th CONGRESS

1st Session

H. R. 579

IN THE HOUSE OF REPRESENTATIVES

January 26, 2023

Mr. Steube introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to eliminate the marriage penalty in the income tax rate brackets.

Short title

This Act may be cited as the Make Marriage Great Again Act of 2023.

Elimination of marriage penalty in income tax rate brackets

(a)

In general

Section 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

(k)

Elimination of marriage penalty

In the case of any taxable year beginning after December 31, 2020—

(1)

in lieu of the table which would otherwise apply under subsection (a) or (j)(2)(A) for such taxable year, the table which applies under subsection (c) or (j)(2)(C), respectively, shall apply determined by substituting for each dollar amount contained therein a dollar amount which is twice such dollar amount (as otherwise in effect for such taxable year),

(2)

subsection (c) shall be applied without regard to the phrase who is not a married individual (as defined in section 7703), and

(3)

subsections (d) and (j)(2)(D) shall not apply.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2022.