diff --git a/CHANGES.md b/CHANGES.md
index 9c38282..687d622 100644
--- a/CHANGES.md
+++ b/CHANGES.md
@@ -1,6 +1,7 @@
 # Changes
 
 ## Unreleased
+- Add splitBill(items, people) to split the taxed total between people.
 
 ## 1.2.0
 - total() rounds through roundCents().
diff --git a/src/lib/cart.js b/src/lib/cart.js
index 385fd69..121e4c2 100644
--- a/src/lib/cart.js
+++ b/src/lib/cart.js
@@ -8,3 +8,18 @@ export function subtotal(items) {
 export function total(items) {
   return roundCents(subtotal(items) * (1 + TAX_RATE));
 }
+
+// Splits total(items) between `people`; shares differ by at most a cent and sum to the total.
+export function splitBill(items, people) {
+  if (!Number.isInteger(people) || people < 1) {
+    throw new RangeError('people must be a positive integer');
+  }
+  const shares = [];
+  let remaining = total(items);
+  for (let i = 0; i < people; i++) {
+    const share = roundCents(remaining / (people - i));
+    shares.push(share);
+    remaining = roundCents(remaining - share);
+  }
+  return shares;
+}
diff --git a/tests/lib/cart.test.js b/tests/lib/cart.test.js
index 7a9eab3..948a455 100644
--- a/tests/lib/cart.test.js
+++ b/tests/lib/cart.test.js
@@ -1,6 +1,7 @@
 import { test } from 'node:test';
 import assert from 'node:assert/strict';
-import { subtotal, total } from '../../src/lib/cart.js';
+import { subtotal, total, splitBill } from '../../src/lib/cart.js';
+import { roundCents } from '../../src/lib/money.js';
 
 const items = [{ price: 10, qty: 2 }, { price: 5, qty: 1 }];
 
@@ -11,3 +12,20 @@ test('subtotal adds price times quantity', () => {
 test('total applies tax and rounds to cents', () => {
   assert.equal(total(items), 27);
 });
+
+test('splitBill splits the taxed total evenly', () => {
+  assert.deepEqual(splitBill(items, 2), [13.5, 13.5]);
+});
+
+test('splitBill shares always add up to the total', () => {
+  const odd = [{ price: 10, qty: 1 }];
+  const shares = splitBill(odd, 3);
+  assert.equal(shares.length, 3);
+  assert.equal(roundCents(shares.reduce((a, b) => a + b, 0)), total(odd));
+  assert.ok(Math.max(...shares) - Math.min(...shares) <= 0.01 + 1e-9);
+});
+
+test('splitBill rejects invalid people counts', () => {
+  assert.throws(() => splitBill(items, 0), RangeError);
+  assert.throws(() => splitBill(items, 1.5), RangeError);
+});