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H.R. 1640 · 108th Congress

To amend the Internal Revenue Code of 1986 to allow a married couple who operates an unincorporated business…

Full title

To amend the Internal Revenue Code of 1986 to allow a married couple who operates an unincorporated business as co-owners to file separate returns for purposes of the self-employment tax, and for other purposes.

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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

MUD UdallSponsor

No cosponsors.

Amends the Internal Revenue Code to provide that with respect to a qualified joint business conducted by a husband and wife who file a joint return: (1) such joint business shall not be treated as a partnership; (2) all items of income, gain, loss, deduction, and credit shall be divided between the spouses as they designate; and (3) each spouse shall take…

What it does: CRS summary · Introduced in House · Apr 3, 2003
Amends the Internal Revenue Code to provide that with respect to a qualified joint business conducted by a husband and wife who file a joint return: (1) such joint business shall not be treated as a partnership; (2) all items of income, gain, loss, deduction, and credit shall be divided between the spouses as they designate; and (3) each spouse shall take into account such spouse's respective share of such items as if attributable to a sole proprietorship.

Includes each spouse's share of income or loss from a qualified joint business in determining net income from self-employment.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: To amend the Internal Revenue Code of 1986 to allow a married couple who operates an unincorporated business as co-owners to file separate returns for purposes of the self-employment tax, and for other purposes.

Latest action (Apr 3, 2003): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: Apr 3, 2003

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.