[Congressional Record Volume 143, Number 137 (Monday, October 6, 1997)]
[House]
[Page H8322]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                SUPPORT THE MARRIAGE TAX ELIMINATION ACT

  The SPEAKER pro tempore (Mr. Leach). Under the Speaker's announced 
policy of January 21, 1997, the gentleman from Florida [Mr. Stearns] is 
recognized during morning hour debates for 5 minutes.
  Mr. STEARNS. Mr. Speaker, this past weekend Washington witnessed the 
arrival of hundreds of thousands of men who joined together to proclaim 
their commitment to God, family, and freedom. I am talking about the 
Promise Keepers. Although maligned by some folks, I applaud these 
individuals for looking into themselves and into others for self-
improvement. I also commend them for highlighting the importance of the 
family.
  No single unit of any society is as important as a family. It lies at 
the core of building sound individuals by offering love, support, and 
guidance. I sympathize with the difficult plight of those single 
parents who are struggling to raise their children, but it is true that 
two-parent households provide the most maturing environments. Sadly, 
the traditional family structure is under assault. The dissolution of 
the American family is not merely a personal crisis, it imposes 
terrible consequences throughout our society.
  What is one of the greatest concerns of the American people? 
Obviously one of them is crime. Forty-three percent of all inmates grew 
up in a single-parent household. According to the Cato Institute, a 1 
percentage point increase in births to single mothers appeared to 
increase the violent crime rate about 1.7 percent. The disturbing fact 
is that men from single-parent families are twice as likely to commit 
crimes compared with men from two-parent families.
  The corruption of family values is not only mirrored in crime rates, 
but studies also show that a weak family structure is unhealthy. Men 
and women who divorce have a 40 percent greater risk of premature death 
than those who stay steadfastly married. What is the impact on 
children? Children of divorced parents see their mortality rate 
increase by 44 percent.
  Strong families produce healthy, productive individuals. It is in the 
interest of everyone to promote stable families. However, the values 
that build strong families and a strong Nation are constantly being 
undermined through our popular culture. In addition, families are 
threatened by the policies of our own government.
  There is much that we can do and should do to strengthen American 
families. But today I would like to point out an easy means of reducing 
the pressure that is helping to tear our families apart. One simple 
step that we can take in Congress is to eliminate the marriage tax 
penalty.
  Not only is its unfair to punish married couples through higher 
taxes, it is morally wrong to penalize the cornerstone of a strong, 
stable family, the institution of marriage. That is why I am a 
cosponsor of H.R. 2456, the Marriage Tax Elimination Act of 1997.
  What is this marriage penalty? Under the present tax system, many 
couples filing jointly are pushed into a higher tax bracket. This often 
results in taxing the income of a family's second wage earner at a much 
higher rate than if that earner filed as an individual. For example, an 
individual with an income of $24,000 would be taxed at a 15-percent 
rate. However, a working couple with incomes of $24,000 each would be 
taxed at 28 percent if filing jointly.
  How widespread is this penalty? According to the Congressional Budget 
Office, over 21 million couples have paid a marriage penalty which 
averages about $1,400.
  The Marriage Tax Elimination Act simply allows families to decide how 
they file their income taxes, either individually or jointly, whichever 
gives them the greatest tax benefit. Just this past year Congress 
passed the $500-per-child tax credit to help families get by and 
enacted educational tax relief to help parents educate their children. 
We are moving in the right direction in defense of the family. We 
should continue our efforts by eliminating the marriage penalty.
  For many Members, $1,400 in tax penalties for married couples may not 
seem like much. However, this amount can make a real difference in 
improving the family situation, providing for their children, reducing 
the financial pressure under which most Americans struggle.
  I am under no illusion that this will reverse the decline in 
families, but it is a step down the right road, a means to reduce the 
erosion of the family structure. It is an issue of fairness and of 
recognizing the value of strong families through strong marriages. I 
urge my colleagues to join with me in supporting the Marriage Tax 
Elimination Act.

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