[Congressional Record Volume 143, Number 130 (Thursday, September 25, 1997)]
[Extensions of Remarks]
[Page E1866]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                 THE NEED TO ELIMINATE THE MARRIAGE TAX

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                          HON. ANNE M. NORTHUP

                              of kentucky

                    in the house of representatives

                      Thursday, September 25, 1997

  Mrs. NORTHUP. Mr. Speaker, I rise today in strong support of 
eliminating the marriage tax. Although this Congress has made 
significant steps in reducing the tax burden on Americans we still have 
a long road ahead of us in restructuring our Tax Code and instill 
fairness to all taxpayers. As we travel down this road one of our first 
stops must be to eliminate the tax that penalizes the sacred 
institution of marriage.
  My opposition to the tax on marriage is simply a question of 
fairness. Why should a man and woman who are married and living 
together be taxed more than a man and woman living together who are not 
married? CBO has estimated that 21 million couples have paid on average 
$1,400 and some exceeding $20,000 in surplus taxes as a result of 
having to change their filing status to married. This is a substantial 
amount of money that could be used toward a child's education, 
retirement savings, a new home or a car. Furthermore, a couple should 
not have to consider the IRS when deciding whether to enter into 
marriage. The marriage penalty blatantly contradicts what this Congress 
has attempted to achieve in strengthening American families and 
providing significant tax relief.
  Married couples are faced with numerous challenges and burdens. Let 
us not forget that married couples frequently are in the process of 
raising children--a wonderful and very expensive experience--and should 
therefore be afforded as much financial relief as possible. Let's not 
punish these couples for their love and commitment for one another, 
let's reward them for their willingness to strengthen our society 
through the sacred bond of marriage.

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