▁been ▁c ited ▁by ▁the ▁Tax ▁Policy ▁Center ▁as ▁one ▁of ▁the ▁deb t - bal lo oning ▁policies ▁of ▁the ▁Bush ▁tax ▁cut s . ▁The ▁Tax ▁Policy ▁Center ▁as ser ts ▁that ▁these ▁" mar riage ▁bon uses " ▁( rece ived ▁by ▁the ▁greater ▁or ▁sole ▁ear ner ▁in ▁the ▁marriage ) ▁and ▁" mar riage ▁pen alt ies " ▁( pa id ▁by ▁the ▁less er ▁or ▁non - ear ner ▁in ▁the ▁marriage ) ▁are ▁often ▁subs id ized ▁by ▁single ▁people ▁and ▁two - ear ner ▁mar ri ages ▁or ▁are ▁un fund ed ▁and ▁thus ▁contribute ▁to ▁government ▁borrow ing . ▁ ▁While ▁its ▁effects ▁on ▁the ▁national ▁deb t ▁have ▁increased ▁substantial ly ▁in ▁recent ▁years , ▁income ▁splitting ▁became ▁required ▁for ▁married ▁persons ▁fil ing ▁joint ly ▁in ▁the ▁United ▁States ▁in ▁ 1 9 4 8 . ▁After ▁two ▁success ive ▁v eto es ▁by ▁President ▁Harry ▁S . ▁Tr uman , ▁a ▁G OP - led ▁effort ▁in ▁Congress ▁obtained ▁enough ▁votes ▁to ▁inst itute ▁the ▁splitting ▁of ▁mar ital ▁income . ▁Until ▁then , ▁only ▁single ▁fil ing ▁was ▁permitted . ▁However , ▁cou ples ▁in ▁community ▁property ▁states ▁such ▁as ▁California ▁had ▁access ▁to ▁de ▁fact o ▁fict ional ▁income ▁splitting , ▁since ▁one - half ▁of ▁the ▁income ▁of ▁one ▁sp ouse ▁could ▁be ▁fiction ally ▁attributed ▁to ▁the ▁other ▁sp ouse . ▁This ▁led ▁to ▁issues ▁of ▁patri arch al ▁tax pay ers ▁in ▁community ▁property ▁states ▁pay