Permanently Extending Increased Standard Deduction, And 15-Percent Individual Income Tax Rate Bracket Expansion, For Married Taxpayers

Date: April 28, 2004
Location: Washington, DC
Issues: Marriage


PERMANENTLY EXTENDING INCREASED STANDARD DEDUCTION, AND 15-PERCENT INDIVIDUAL INCOME TAX RATE BRACKET EXPANSION, FOR MARRIED TAXPAYERS FILING JOINT RETURNS -- (House of Representatives - April 28, 2004)

Mr. WELLER. Mr. Speaker, pursuant to House Resolution 607, I call up the bill (H.R. 4181) to amend the Internal Revenue Code of 1986 to permanently extend the increased standard deduction, and the 15-percent individual income tax rate bracket expansion, for married taxpayers filing joint returns, and ask for its immediate consideration in the House.

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Mr. MURPHY. Mr. Speaker, I thank the gentleman from Illinois (Mr. Weller). Today we will vote on permanently ending what is perhaps one of the most unfair taxes in the U.S. Tax Code: the tax on marriage.

The marriage penalty rose from a 1960s change in tax law to relieve what was perceived as an unfair burden on single taxpayers. At that time, a special deduction was also created to relieve the effects of the marriage penalty. However, during the 1986 Tax Act when Congress reduced all tax rates, a special allowance was repealed for single filers; but the marriage penalty has remained and has existed ever since, with only temporary respite.

Today we must end it, permanently. Paying more in income taxes because one is married makes as much sense as paying more for a loaf of bread simply because they chose to be someone's wife or husband.

The Tax Code should not discriminate between people who are single and people who are married. When couples say "I do," I do not think they were referring to the IRS. Half of all marriages in this Nation end in divorce, and less than half of all children spend their childhood years in a two-parent family. We need to be supportive of families in America, not punish them.

We must ensure the Tax Code treats single and dual earners equally. It is simply wrong for anyone to pay more in taxes simply because they exchange marriage vows.

I urge my colleagues to end this unfair taxation.

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