[Congressional Record Volume 140, Number 35 (Thursday, March 24, 1994)]
[House]
[Page H]
From the Congressional Record Online through the Government Printing Office [www.gpo.gov]


[Congressional Record: March 24, 1994]
From the Congressional Record Online via GPO Access [wais.access.gpo.gov]


                              {time}  1130
 
                 THE FAMILY UNITY PROMOTION ACT OF 1994

  (Mr. DARDEN asked and was given permission to address the House for 1 
minute and to revise and extend his remarks.)
  Mr. DARDEN. Mr. Speaker, today I am introducing the Family Unity 
Promotion Act of 1994. This bill is a long-overdue measure that seeks 
to make the Internal Revenue Code more equitable for married couples 
and their children.
  The Family Unity Promotion Act makes three simple, yet highly 
meaningful changes to the Tax Code. First, the bill would eliminate the 
``marriage penalty.'' As most of us who are married are aware, the Tax 
Code imposes a severe financial penalty on working couples who choose 
to marry. Many individuals from the Seventh District of Georgia, 
including many religious leaders, have contacted me in dismay over this 
disincentive to marry. I share their concern about governmental 
policies that might discourage individuals from entering into the 
enduring relationships that form the basis of our society. Therefore, 
this bill will allow married couples to use the same rates applicable 
to unmarried individuals.
  Second, this bill will increase the exemption for dependent children 
to $3,500 per dependent child. Such measures are critical if today's 
parents are to be able to provide for the needs of their children.
  Finally, this measure will remove tax code penalties against 
homemakers by permitting full, $2,000 IRA contributions by nonworking 
spouses. As everyone knows, women or men who stay at home to care for 
their families contribute as much to family well-being as those who 
work outside the home. Homemakers should be able to save for their 
later years to the same extent as working spouses.
  I believe that these changes will underscore the Congress' interest 
in ensuring that married couples and their children are provided with 
the support and encouragement that they deserve, and urge my colleagues 
to join me in backing this measure.

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