[Congressional Record Volume 143, Number 46 (Thursday, April 17, 1997)]
[House]
[Pages H1688-H1689]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




        TAX CODE SHOULD NOT PUNISH MARRIED COUPLES AND FAMILIES

  The SPEAKER pro tempore. Under a previous order of the House, the 
gentleman from Indiana [Mr. McIntosh] is recognized for 5 minutes.
  Mr. McINTOSH. Mr. Speaker, today, on this Thursday of tax week, I 
would like to talk with my colleagues and the American people about one 
of the worst features in our Tax Code. It is the way in which the 
Government punishes families and punishes husbands and wives for 
deciding to be married.
  Just a couple of weeks ago I received a letter from one of my 
constituents in Straughn, IN, Sharon Mallory and Darryl Pierce. Here is 
a portrait of them that they sent along with their letter.
  Sharon writes to me, My boyfriend, Darryl Pierce, and I would very 
much like to get married, but we figured, if we get married, not only 
would I forfeit my $900 tax refund check, we would be writing a check 
to the IRS for $2,800. This amount was figured for us by an accountant 
at the local H&R Block in New Castle.
  ``Now,'' Sharon goes on to write, ``this system is old and outdated, 
antiquated. I do not understand how the Government can ask such 
questions as single, married, dependents. Employers, bankers, realtors 
and creditors are forbidden by law to ask these questions. The same 
should apply to the Government.''
  The marriage penalty is clearly punishing Sharon and Darryl. They 
want to get married, and yet their accountant tells them the U.S. 
Government is going to tax them more when they do get married.
  Oftentimes, we find that the Tax Code penalizes families with 
children as well.
  One of the worst aspects of the marriage penalty is that it 
discriminates against women. If a woman has been married, started to 
raise a family and the children start to be old enough so that she can 
go back to work, she faces a marginal tax rate of over 50 percent. That 
means for every dollar she earns, 50 cents goes to the Government in 
taxes.
  This is wrong, and we should not be punishing women who make that 
choice to go back to work.
  Now, married couples are punished by the Tax Code with the marriage 
penalty, but when couples decide to get married and then have children, 
they are punished once again. According to the Center for Policy 
Analysis, the marriage penalty for a couple earning $20,000, that is 
not a lot of money, maybe about minimum wage for both people, they will 
be punished approximately $1,200, and they have two children.
  Right now, the marriage penalty is about $180 for a couple. When they 
have children, it skyrockets to $1,265. Or, for example, the Center 
points out that a married couple earning $50,000 each is punished 
$1,300 for being married, but when they start to have children, that 
skyrockets to $1,500 per child. People ask me, does this really 
discourage families, does it discourage marriage?
  Well, my wife, Ruthie and I met a couple the other week in 
Indianapolis. Both of them are doctors, and their accountant told them, 
you could save $6,000 if you file for a divorce and file your taxes 
separately.
  This is wrong and we must end the marriage penalty in our Tax Code. 
It is wrong for Government to punish married couples in this country. 
It is wrong for them to punish families who have children.
  Why should young people, when they decide to get married and start a 
family, face the prospect of the Government telling them, you are going 
to pay more in taxes because you are married? Just think what families 
could do with that money. Many families need it to pay the electric 
bill or buy food for their children. $1,500 per children per year means 
that they could save about $30,000 when their children go to college.
  We need to let these working families keep more of their money so 
that they can pay the bills, they can buy food for their children, and 
they can save for college.
  Let me quote from Sharon and Darryl's letter. They closed it by 
saying, ``Darryl and I would very much like to be married, and I must 
say, it broke our hearts when we found out we can't because the 
Government punishes us. We hope some day the Government will allow us 
to get married and not penalize us for it.''

[[Page H1689]]

  Sharon and Darryl are right. It is wrong for the Government to punish 
people who decide to get married. We must end the marriage penalty; we 
must pass a bill and send it to President Clinton that would eliminate 
that penalty, and when we do that, we will show that the Government is 
on the side of families, not working against them.
  We will show that Government is not going to discriminate against 
women who go back into the work force, and we will show that Government 
is going to allow working families to keep more of their hard-earned 
income and decide how they want to spend it in raising their children, 
paying the bills, saving for the future, maybe giving them a chance to 
go to college.
  I urge my colleagues to join me in passing the bill to repeal the 
marriage penalty in our Tax Code, not only for ourselves and all 
Americans, but especially for Sharon and Darryl, who fondly want to get 
married, to let them have their dream of having a family together.

                                                 Straughn, IN,

                                                February 17, 1997.
     Hon. David McIntosh,
     Muncie, IN.
       Dear Representative McIntosh: My boyfriend, Darryl Pierce, 
     and I have been living together for quite some time. We would 
     very much like to get married.
       We both work at Ford Electronics in Connersville Indiana. 
     We both make less than $10.00 an hour; however, we do work 
     overtime whenever it is available. Also Darryl does some 
     farming on the side.
       I can't tell you how disgusted we both are over this tax 
     issue. If we get married not only would I forfeit my $900.00 
     refund check, we would be writing a check to the IRS for 
     $2,800.00. This amount was figured for us by an accountant at 
     the local H&R Block office in New Castle.
       Now there is nothing right about this. After we continually 
     hear the government preach to us about ``family values.''
       Nothing new about the hypocrites in Washington. Why don't 
     we do away with the current tax system? It is old and 
     outdated. Antiquated. The flat tax is the most sensible 
     method to use and no one is being penalized. Everyone would 
     be treated the same.
       I don't understand how the government can ask such 
     questions as: single? married? dependents? Employers, 
     bankers, realators, and creditors are forbidden by law to ask 
     these questions. The same should apply to the government.
       Darryl and I would very much like to be married and I must 
     say it broke our hearts when we found out we can't afford it.
       We hope someday the government will allow us to get married 
     by not penalizing us.
           Yours Very Truly,
     Sharon Mallory.
     Darryl Pierce.

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