[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 2093 Introduced in Senate (IS)]







108th CONGRESS
  2d Session
                                S. 2093

         To maintain full marriage tax penalty relief for 2005.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           February 12, 2004

Mrs. Hutchison (for herself, Mr. Brownback, Mr. Bunning, Mr. Chambliss, 
 and Mr. Cochran) introduced the following bill; which was read twice 
                and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
         To maintain full marriage tax penalty relief for 2005.

    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 ``Marriage Penalty Relief Extension 
Act of 2004''.

SEC. 2. FULL ELIMINATION OF THE MARRIAGE PENALTY FOR 2005.

    (a) Standard Deduction.--Paragraph (7) of section 63(c) of the 
Internal Revenue Code of 1986 (relating to applicable percentage) is 
amended by striking ``174'' and inserting ``200''.
    (b) 15-Percent Bracket.--Subparagraph (B) of section 1(f)(8) of the 
Internal Revenue Code of 1986 (relating to applicable percentage) is 
amended by striking ``180'' and inserting ``200''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2003.
    (d) Application of EGTRRA Sunset to This Section.--Each amendment 
made by this section shall be subject to title IX of the Economic 
Growth and Tax Relief Reconciliation Act of 2001 to the same extent and 
in the same manner as the provision of such Act to which such amendment 
relates.
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