H. R. 4133
IN THE HOUSE OF REPRESENTATIVES
April 2, 2004
Mr. Houghton introduced the following bill; which was referred to the Committee on Ways and Means
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.
This Act may be cited as
Head of household filing status changed to single parent or guardian
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:
Subsection (b) of section 1.
Paragraphs (1) and (3) of section 2(b).
The table in section 25B(b).
Clause (iii) of section 151(c)(6)(B).
Subparagraph (C) of section 151(d)(3).
Subparagraph (A) of section 6012(a)(1).
Other conforming amendments
Subparagraph (B) of section 63(c)(2) of such Code is amended by striking
head of household and inserting
single parent or guardian.
Subsection (c) of section 1 of such Code is amended by striking
the head of a household and inserting
a single parent or guardian.
The heading for section 1(b) of such Code is amended to read as follows:
Single parents or guardians.—.
The heading for section 1(c) of such Code is amended by striking
heads of households and inserting
single parents or guardians.
The heading for section 2(b) of such Code is amended to read as follows:
Definition of single parent or guardian.—.
The amendments made by this section shall apply to taxable years beginning after December 31, 2004.