The marriage penalty which Obama reinstated when he took office.
Unfortunately, there is also a “marriage penalty” which dates back to 1983. At that time it was decided to tax a certain amount of Social Security income. After adding up your various forms of income (wages, dividents, interest, rental income, business income, other pension payments), you were allowed to deduct $25,000 if you were single, or $32,000 if you were a couple.
Sadly, this deduction has been frozen for the past 30 years. If adjusted for inflation it should be over $50,000 for single and over $70,000 for married. As a widow on SS I would like to marry the fine man I have met recently. Unfortunately we cannot afford to give up $50,000 in deductions for only $32,000 deductions. I am sure there are many single and married retirees who are suffering from this basic unfairness. Contact your Congresspeople if you agree and inform your retired relatives and friends.