I believe the marriage penalty is an unfair burden on many working families and I strongly support legislation to eliminate it. The tax cut bill passed in 2001 does far too little for Wisconsin families. It increases the standard deduction for married couples and gradually increases the number of people taxed at the lowest tax rate. However, despite all of the fanfare from advocates, the tax cut bill provides no relief from the marriage penalty until 2005 and does not fully phase it out until 2009. Then, just as the marriage penalty is eliminated, (in 2009) the bill restores the penalty in 2010. Wisconsin's families deserve better.