AIG Bonus Tax and Married Couples

It's time for more gratuitous promotion of family members.

My sister has a piece up at the TaxProf Blog arguing that the tax on the AIG bonuses is sexist. The essential argument is that as written the tax will trigger additional taxation for married couples even when only one spouse received a bonus. Since most of the people receiving bonuses are men, this tax effectively punishes women who are married and are not stay-at-home wives. I'm not sure I would call this sexist since the result is not intentional. However, the result is unacceptable.