This bill proposes to eliminate the existing "marriage penalty" within federal income tax rate brackets by amending Section 1 of the Internal Revenue Code of 1986. The primary goal is to ensure that a married couple's tax liability is not disproportionately higher than that of two single individuals with the same combined income, thereby promoting tax neutrality for married couples. This legislative change aims to simplify the tax structure for married filers. Specifically, the bill mandates that for married individuals, the tax tables typically applied to single filers will be used, but with all dollar amounts, such as bracket thresholds, effectively doubled . This change explicitly removes the restriction preventing married individuals from using the single filer table and renders specific tables for married individuals filing jointly or separately inapplicable. These provisions are designed to ensure that married couples face tax brackets that are precisely twice those of single individuals, and they are set to take effect for all taxable years beginning after December 31, 2024 .