The "Make Marriage Great Again Act of 2025" eliminates the marriage penalty in income tax rate brackets by applying the tax table used for single individuals to married couples, but doubling each dollar amount in the table.
W. Steube
Representative
FL-17
The "Make Marriage Great Again Act of 2025" eliminates the marriage penalty in income tax rate brackets, starting after 2024. It does this by applying the tax table used for single individuals to married couples, but doubling each dollar amount in the table. This ensures married couples are not taxed at a higher rate simply because of their marital status.
Marriage Tax Penalty Eliminated: New Bill Doubles Income Brackets for Married Couples Starting 2025
The "Make Marriage Great Again Act of 2025" aims to fix a long-standing issue in the tax code: the marriage penalty. Starting January 1, 2025, married couples will see their income tax brackets effectively doubled, thanks to SEC. 2 of the bill. This means married couples will be taxed as if they were two single individuals combined, potentially lowering their overall tax burden.
Tax Brackets Get a Makeover
This bill directly addresses the 'marriage penalty,' where couples end up paying more in taxes jointly than they would if they were filing as two single individuals. The core change is simple: the tax brackets used for single filers will now apply to married couples, but with all the dollar amounts doubled. For instance, if the 15% tax bracket for a single person tops out at $40,000, for married couples, that same 15% bracket will now extend to $80,000 (SEC. 2).
Real-World Impact
Imagine a couple, both working professionals earning around $60,000 each. Previously, their combined income might have pushed them into a higher tax bracket than if they were single. Now, with the doubled brackets, their income is more likely to be taxed at the same rates as if they were filing separately. This change could mean more money in their pockets at the end of the year, whether they're saving for a house, paying off student loans, or just managing daily expenses.
Streamlined Filing
Beyond the potential tax savings, this change could also simplify tax filing for many married couples. By aligning the married filing jointly brackets with those of single filers (just doubled), the bill removes some of the complexities that previously came with joint filing (SEC. 2). This could mean less time spent figuring out taxes and potentially lower costs for those who use tax preparation services.
Looking Ahead
While the "Make Marriage Great Again Act" seems straightforward, the real test will be in its implementation. The IRS will need to update its systems and forms to reflect these changes, and tax software companies will need to adjust their programs accordingly. However, the bill's clear language and specific start date (taxable years beginning after December 31, 2024) provide a solid roadmap for these adjustments.