Make Marriage Great Again Act of 2021
This bill addresses the tax effect commonly known as the marriage penalty by modifying the tax brackets and income thresholds that married individuals use to calculate their tax liability.
To amend the Internal Revenue Code of 1986 to eliminate the marriage 
                penalty in the income tax rate brackets.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Make Marriage Great Again Act of 
2021''.

SEC. 2. 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, 2020.
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Make Marriage Great Again Act of 2021
To amend the Internal Revenue Code of 1986 to eliminate the marriage penalty in the income tax rate brackets.
Make Marriage Great Again Act of 2021
Rep. Steube, W. Gregory