[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4181 Engrossed in House (EH)]


  2d Session

                               H. R. 4181

_______________________________________________________________________

                                 AN ACT

 To amend the Internal Revenue Code of 1986 to permanently extend the 
  marriage penalty relief provided under the Economic Growth and Tax 
                   Relief Reconciliation Act of 2001.
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
108th CONGRESS
  2d Session
                                H. R. 4181

_______________________________________________________________________

                                 AN ACT


 
 To amend the Internal Revenue Code of 1986 to permanently extend the 
  marriage penalty relief provided under the Economic Growth and Tax 
                   Relief Reconciliation Act of 2001.

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

SECTION 1. EXTENSION OF INCREASED STANDARD DEDUCTION FOR MARRIED 
              TAXPAYERS FILING JOINT RETURNS.

    (a) In General.--Paragraph (2) of section 63(c) of the Internal 
Revenue Code of 1986 (relating to basic standard deduction) is amended 
to read as follows:
            ``(2) Basic standard deduction.--For purposes of paragraph 
        (1), the basic standard deduction is--
                    ``(A) 200 percent of the dollar amount in effect 
                under subparagraph (C) for the taxable year in the case 
                of--
                            ``(i) a joint return, or
                            ``(ii) a surviving spouse (as defined in 
                        section 2(a)),
                    ``(B) $4,400 in the case of a head of household (as 
                defined in section 2(b)), or
                    ``(C) $3,000 in any other case.''.
    (b) Conforming Amendments.--
            (1) Section 63(c)(4) of such Code is amended by striking 
        ``(2)(D)'' each place it occurs and inserting ``(2)(C)''.
            (2) Section 63(c) of such Code is amended by striking 
        paragraph (7).
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.

SEC. 2. EXTENSION OF 15-PERCENT INDIVIDUAL INCOME TAX RATE BRACKET 
              EXPANSION FOR MARRIED TAXPAYERS FILING JOINT RETURNS.

    (a) In General.--Paragraph (8) of section 1(f) of the Internal 
Revenue Code of 1986 (relating to phaseout of marriage penalty in 15-
percent bracket) is amended to read as follows:
            ``(8) Elimination of marriage penalty in 15-percent 
        bracket.--With respect to taxable years beginning after 
        December 31, 2004, in prescribing the tables under paragraph 
        (1)--
                    ``(A) the maximum taxable income in the 15 percent 
                rate bracket in the table contained in subsection (a) 
                (and the minimum taxable income in the next higher 
                taxable income bracket in such table) shall be 200 
                percent of the maximum taxable income in the 15-percent 
                rate bracket in the table contained in subsection (c) 
                (after any other adjustment under this subsection), and
                    ``(B) the comparable taxable income amounts in the 
                table contained in subsection (d) shall be \1/2\ of the 
                amounts determined under subparagraph (A).''.
    (b) Conforming Amendment.--The heading for subsection (f) of 
section 1 of such Code is amended by striking ``Phaseout'' and 
inserting ``Elimination''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.

SEC. 3. REPEAL OF SUNSET.

    Title IX of the Economic Growth and Tax Relief Reconciliation Act 
of 2001 shall not apply to the amendments made by title III of such 
Act.

            Passed the House of Representatives April 28, 2004.

            Attest:

                                                                 Clerk.