[Congressional Record Volume 144, Number 41 (Thursday, April 2, 1998)]
[Extensions of Remarks]
[Page E576]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                     REPEALING THE MARRIAGE PENALTY

                                 ______
                                 

                           HON. BOB SCHAFFER

                              of colorado

                    in the house of representatives

                        Wednesday, April 1, 1998

  Mr. BOB SCHAFFER of Colorado. Mr. Speaker, the reason I'm 
cosponsoring the Marriage Tax Elimination Act in Congress is because I 
believe marriage is an institution that should no longer be discouraged 
by federal tax laws.
  At a time when various government chief executives, in Colorado and 
in Washington are exhibiting confusion about the importance of marriage 
and the meaning of fidelity, few people are aware that there are 
several of us in Congress actually making progress toward strengthening 
families and honoring the integrity of these sacred unions.
  The current tax law punishes married couples who file income taxes 
jointly by pushing them into higher tax brackets. The marriage penalty 
taxes combined income at higher rates than if each salary were taxed 
individually.
  For example, an individual with an income of $24,000 would be taxed 
at 15 percent. But a working couple, each with an income of $24,000 or 
a combined income of $48,000, would be taxed at 28 percent on a portion 
of that income. They would pay $600 more in taxes simply because they 
are married.
  The Congressional Budget Office estimated over 21 million couples are 
affected by the marriage penalty, averaging $1,400 in additional taxes. 
Indeed, I've heard from many of them, and I'm quite sympathetic since, 
for twelve years, I have been a victim of the penalty myself.
  Rarely does the marriage penalty subject fail to come up as I listen 
to taxpayers. Every week I conduct a public town meeting here in Fort 
Collins, and I hold several more throughout the Fourth Congressional 
District. Last month during a local hearing held specifically to 
discuss education issues, a state Board of Education member cited the 
marriage penalty as an example of anti-family policy that ultimately 
hurts schools and children.
  More recently, I conducted an additional series of live electronic 
town-hall radio call-in programs. Callers demanded the marriage penalty 
be lifted. Also, my Web page has been inundated with support for the 
marriage tax repeal.
  The marriage tax penalty is not new, nor are efforts to repeal it. 
But previous efforts ran into stiff opposition in Congress from those 
who believe the government needs the money more than the families who 
earn it.
  Fortunately, with the current Congress, those placing the priorities 
of government above the needs of families have finally been outnumbered 
by those of us who are serious about tax reform, tax relief, and more 
robust family budgets.
  Since Republicans earned the majority at the Capitol, We've delivered 
more tax relief to the middle class and working poor than any Congress 
of the last half-century. And in Colorado, the Republican state 
legislature has produced even more prosperity for us all.
  In December, the Coloradoan reported a study by the Center on Budget 
Priorities revealing the average income of Colorado's poorest families 
increased faster than all other income categories over the last decade 
Colorado's low state tax rates, frugal spending habits, and favorable 
economic policies have provided that needed hand-up to those of 
formerly meager means.
  On top of the pro-family tax relief bills passed last year, we're 
moving ahead in Congress on a second package of tax proposals, the 
cornerstone of which is marriage penalty elimination.
  As a general goal, I believe the total tax bite for American families 
should be no more than 25 percent of income. Of course, the current 
burden is much higher than that and we have a long way to go.
  But, while we tackle the more sweeping objectives of IRS reform and 
overhauling the tax code, Congress ought to move swiftly and reaffirm 
its commitment to American families by repealing the marriage tax 
penalty.

                          ____________________