As the American family dynamic continues to change, the tax code
should change to reflect current population demographics. The tax treatment
of marriage contrasts sharply with the actual role that marriage currently
plays in society. The recent tax reforms took steps toward alleviating the
burdens created by the marital bias but did little to address the bias itself.
Accordingly, fundamental reform is necessary. With so many American
families functioning without a marriage certificate, it is time for the tax
code to stop classifying families on the basis of marriage.