PolicyBrief
H.R. 320
119th CongressJan 9th 2025
Make Marriage Great Again Act of 2025
IN COMMITTEE

The Make Marriage Great Again Act of 2025 eliminates the federal income tax marriage penalty by doubling tax bracket thresholds for married couples filing jointly.

W. Steube
R

W. Steube

Representative

FL-17

LEGISLATION

New Marriage Tax Bill Doubles Bracket Widths to End Joint-Filing Penalties by 2025

The Make Marriage Great Again Act of 2025 aims to fix a long-standing quirk in the tax code known as the "marriage penalty." Starting in the 2025 tax year, the bill mandates that the income thresholds for every federal tax bracket for married couples filing jointly must be exactly twice the amount of the thresholds for single filers. Under Section 2, the IRS would stop using separate, slightly compressed tables for couples and instead simply double the single-filer brackets. This ensures that two people don't suddenly find themselves pushed into a higher tax percentage just because they walked down the aisle and combined their incomes on one return.

The Math of Matrimony

Currently, the tax code doesn't always scale perfectly; sometimes, a couple’s combined income hits a higher tax rate faster than it would if they were two single people living together. This bill levels the playing field. For example, if a single person’s 22% tax bracket ends at $100,000, this legislation ensures the married couple’s 22% bracket doesn't end until $200,000. For a dual-income household—like a nurse and a construction foreman each earning $75,000—this change prevents their combined $150,000 from being taxed more aggressively than their individual $75,000 salaries were before the wedding. By doubling the bracket widths across the board, the bill creates a "what you see is what you get" system for household budgeting.

Simplifying the Paperwork

Beyond the dollar amounts, the bill cuts through some of the usual bureaucratic clutter by streamlining how we file. Section 2(k) effectively eliminates the "Married Filing Separately" rate schedules entirely. By making the joint-filing brackets a perfect double of the single brackets, the bill removes the incentive or need for most couples to run complex math to see if filing separately would save them a few bucks. It’s a move toward simplicity that respects your time, assuming that if you’re sharing a life and a bank account, the tax code shouldn't make your April more complicated than it already is.