Chuck Marr, Bryann DaSilva, Center on Budget and Policy Priorities, April 2016. President Obama and House Speaker Paul Ryan (R-WI) have nearly identical proposals that would take a significant step towards addressing this problem. A more robust proposal advanced by Senator Sherrod Brown (D-OH) and a very similar proposal by Rep. Richard Neal (D-MA) would essentially ensure that the federal tax code doesn’t tax childless wage-earners aged 21 through 64 into poverty. A companion CBPP analysis examines the impact of these proposal in more depth.
http://www.cbpp.org/research/federal-tax/childless-adults-are-lone-group-taxed-into-poverty