[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5043 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 5043

To provide that the marriage penalty relief provisions of the Economic 
  Growth and Tax Relief Reconciliation Act of 2001 shall be permanent 
whenever the actual on-budget budget of the Government is in balance or 
    surplus and the Director of the Office of Management and Budget 
      determines that this Act will not cause on-budget deficits.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 27, 2002

 Mr. Hill (for himself and Mr. Matsui) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To provide that the marriage penalty relief provisions of the Economic 
  Growth and Tax Relief Reconciliation Act of 2001 shall be permanent 
whenever the actual on-budget budget of the Government is in balance or 
    surplus and the Director of the Office of Management and Budget 
      determines that this Act will not cause on-budget deficits.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Permanent Marriage Penalty Tax 
Relief Act of 2002''.

SEC. 2. MARRIAGE PENALTY RELIEF PROVISIONS MADE PERMANENT.

    Title IX of the Economic Growth and Tax Relief Reconciliation Act 
of 2001 (relating to sunset of provisions of Act) shall not apply to 
title III of such Act (relating to marriage penalty relief).

SEC. 3. EFFECTIVE DATE.

    Section 2 shall not take effect unless and until the Director of 
the Office of Management and Budget--
            (1) determines that--
                    (A) the on-budget budget of the Government has been 
                in balance or surplus for at least one fiscal year 
                ending after the date of enactment of this Act; and
                    (B) if such section were to take effect, it would 
                not produce an on-budget deficit in the fiscal year in 
                which it takes effect, based on the most recent 
                economic and technical assumptions by the Director; and
            (2) causes such determination to be published in the 
        Federal Register.
                                 <all>