Þessi lög fjalla um samnýtingu skattþrepa milli hjóna eða sambúðarfólks, þar sem annar aðilinn getur nýtt sér ónotaða skattþrep hins. Lögin hafa áhrif á hjón og sambúðarfólk sem vilja lækka heildarskattbyrði sína.
This law deals with the sharing of tax brackets between spouses or cohabiting partners, where one party can utilize the unused tax brackets of the other. The law affects married couples and cohabiting partners who want to reduce their overall tax burden.