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No Federal Income Tax for Households Earning $61,000 or less
120th CONGRESS
1st Session
H.R. XXXX
To amend the Internal Revenue Code of 1986 to eliminate federal income tax liability and filing requirements for individual taxpayers with annual earned income of $61,000 or less, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
Mr. Kincaid introduced the following bill; which was referred to the Committee on Ways and Means.
A BILL
To eliminate federal income tax liability and filing requirements for individual taxpayers with annual earned income of $61,000 or less, and for other purposes.
SECTION 1. SHORT TITLE
This Act may be cited as the “Real Tax Reform And Simplification Act of 2027.”
SEC. 2. INCOME TAX EXEMPTION FOR INDIVIDUALS EARNING $61,000 OR LESS
(a) In General.—Section 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(j) Exemption for Low-Income Earners.—
(1) Notwithstanding any other provision of this section, in the case of an individual whose adjusted gross income from wage or salary income does not exceed $61,000 during the taxable year—
(A) no tax shall be imposed under this section, and
(B) such individual shall not be required to file a return under section 6012 unless otherwise required to claim a refundable credit.
(2) This subsection shall apply regardless of filing status or number of dependents.”
SEC. 3. AUTOMATIC FILING EXEMPTION MECHANISM
(a) Automatic Exemption via Reporting Entities.—
The Secretary of the Treasury shall establish regulations requiring that all W-2 and 1099 income reporting entities submit income data in a manner that enables the IRS to automatically identify and exclude qualifying individuals from filing requirements under section 6012 of the Internal Revenue Code of 1986.
(b) Voluntary Return Filing.—
Nothing in this Act shall prevent an eligible taxpayer from voluntarily filing a tax return for the purposes of claiming a refund or any refundable tax credit.
SEC. 4. SELF-EMPLOYMENT TAX TREATMENT
(a) Individuals with income reported solely via Form 1099 who earn less than or equal to $61,000 in a taxable year shall remain subject to the self-employment tax under section 1401 of the Internal Revenue Code of 1986.
(b) Such individuals shall not be required to file a federal income tax return unless electing to deduct eligible business expenses or claim refundable credits.
SEC. 5. FISCAL OFFSET
To offset any reduction in federal revenue resulting from the provisions of this Act, the following changes shall be enacted:
(1) The top marginal individual income tax rate shall revert to the rate in effect prior to the Tax Cuts and Jobs Act of 2017.
(2) The preferential tax rate for capital gains income on earnings over $1,000,000 shall be eliminated.
SEC. 6. EFFECTIVE DATE
This Act shall apply to taxable years beginning after December 31, 2027.
Child Marriage Elimination Act of 2027
120th CONGRESS
1st SessionH. R. ____
IN THE HOUSE OF REPRESENTATIVES
[Date of introduction]
Mr. Kincaid of Washington introduced the following bill; which was referred to the Committee on the Judiciary and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned
A BILL
To prohibit the marriage of individuals under the age of 18, and for other purposes.
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 “Child Marriage Elimination Act of 2027” or the “No Exceptions Act.”
SEC. 2. FINDINGS.
Congress finds the following:
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Marriage is a legal contract requiring informed consent and capacity, which minors under 18 are legally presumed not to possess.
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Despite this, many states allow individuals under 18 to marry under exceptions such as parental consent, judicial approval, or pregnancy, leading to forced or coerced marriages.
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These exceptions disproportionately affect girls and result in long-term harm including poverty, domestic violence, interrupted education, and lack of legal autonomy.
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Married minors are often denied access to divorce, domestic violence protections, or shelter services—rights and remedies afforded to adult spouses—constituting a violation of the Fourteenth Amendment’s Equal Protection and Due Process Clauses.
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A uniform national standard prohibiting child marriage is necessary to protect minors and enforce constitutional rights.
SEC. 3. NATIONAL MINIMUM MARRIAGE AGE.
(a) Prohibition.—
No individual may enter into a valid marriage in any state, territory, or possession of the United States, or under tribal jurisdiction recognized by federal law, unless that individual is at least 18 years of age at the time the marriage is solemnized.
(b) No Exceptions.—
Notwithstanding any other provision of law, no exception shall be granted to subsection (a) on the basis of—
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(1) parental or guardian consent;
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(2) judicial authorization;
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(3) emancipation;
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(4) pregnancy or childbirth; or
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(5) any other circumstance.
SEC. 4. COMPLIANCE AND FUNDING CONDITIONS.
(a) State Compliance Requirement.—
As a condition of receiving federal funds under the programs listed in subsection (b), each state shall, within 12 months of the date of enactment of this Act, enact legislation establishing 18 as the minimum legal age of marriage without exception.
(b) Affected Programs.—
The federal programs subject to the compliance requirement in subsection (a) include:
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(1) Grants under the Violence Against Women Act (VAWA);
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(2) Maternal and Child Health Services Block Grant (Title V of the Social Security Act);
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(3) Legal Assistance for Victims Grants;
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(4) Title IV-E Foster Care and Adoption Assistance Program.
SEC. 5. CIVIL ENFORCEMENT AND REMEDIES.
(a) Civil Action.—
Any minor who is married in violation of this Act, or who is denied access to legal protections including divorce or shelter as a result of a marriage solemnized before the age of 18, shall have a cause of action under 42 U.S.C. § 1983 for the violation of constitutional rights.
(b) Department of Justice Oversight.—
The Attorney General shall monitor state compliance and submit annual reports to Congress on implementation, enforcement, and any violations of this Act.
SEC. 6. SEVERABILITY.
If any provision of this Act or its application to any person or circumstance is held invalid, the remainder of the Act and the application of the provisions to other persons or circumstances shall not be affected.
SEC. 7. EFFECTIVE DATE.
This Act shall take effect 180 days after the date of enactment.
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