[Congressional Record Volume 144, Number 56 (Thursday, May 7, 1998)]
[House]
[Pages H2934-H2935]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                        MARRIAGE PENALTY RELIEF

  (Mr. HOSTETTLER asked and was given permission to address the House 
for 1 minute and to revise and extend his remarks.)
  Mr. HOSTETTLER. Mr. Speaker, the Declaration of Independence asserts 
that ``all men are created equal and that they are endowed by their 
Creator with certain unalienable rights, that among these are life, 
liberty, and pursuit of happiness.''
  Governments are then instituted to preserve these rights for mankind. 
But today, our American Government is in grave violation of that 
principle to treat each man and woman equally. Married men and women 
bow under a heavier tax burden than singles, a tax burden on average as 
great as $1,400.
  Why does your Nation's tax law discriminate against those who 
participate in the institution of marriage and even discourage their 
participation through an annual charge of $1,400?
  The Tax Foundation has reported that 60 tax provisions handle married 
couples differently than singles. A married couple's income is taxed 
under the higher 28 percent bracket at a lower

[[Page H2935]]

point than a single's income. Married couples receive a lower standard 
deduction than two singles. Even tax provisions regarding Social 
Security, capital gains, and the Earned Income Tax Credit are subject 
to this disparity.
  This unfair treatment, inconsistent with the principles on which this 
Nation was founded and on which we base our congressional service, must 
stop. I ask my colleagues to join in marriage penalty relief.

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