< Back to H.R. 4133 (108th Congress, 2003–2004)

Text of the Filing Status Simplification Act of 2004

This bill was introduced on April 2, 2004, in a previous session of Congress, but was not enacted. The text of the bill below is as of Apr 2, 2004 (Introduced).

Source: GPO

I

108th CONGRESS

2d Session

H. R. 4133

IN THE HOUSE OF REPRESENTATIVES

April 2, 2004

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

A BILL

To change the name of the head of household filing status to single parent or guardian to describe better those individuals who qualify for the status.

1.

Short title

This Act may be cited as .

2.

Head of household filing status changed to single parent or guardian

(a)

In general

The following provisions of the Internal Revenue Code of 1986 are each amended by striking head of a household each place it appears and inserting single parent or guardian:

(1)

Subsection (b) of section 1.

(2)

Paragraphs (1) and (3) of section 2(b).

(3)

The table in section 25B(b).

(4)

Clause (iii) of section 151(c)(6)(B).

(5)

Subparagraph (C) of section 151(d)(3).

(6)

Subparagraph (A) of section 6012(a)(1).

(b)

Other conforming amendments

(1)

Subparagraph (B) of section 63(c)(2) of such Code is amended by striking head of household and inserting single parent or guardian.

(2)

Subsection (c) of section 1 of such Code is amended by striking the head of a household and inserting a single parent or guardian.

(3)

The heading for section 1(b) of such Code is amended to read as follows: Single parents or guardians.—.

(4)

The heading for section 1(c) of such Code is amended by striking heads of households and inserting single parents or guardians.

(5)

The heading for section 2(b) of such Code is amended to read as follows: Definition of single parent or guardian.—.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2004.