Two people making $25k/yr should be individually paying the taxes on their own $25k. There should be no ability to transfer tax burden between partners. An adul

Two people making $25k/yr should be individually paying the taxes on their own $25k. There should be no ability to transfer tax burden between partners. An adult makes $25k, that adult pays the taxes due on $25k. It's not a difficult concept, and puts everyone in the same position, partner or not.