[Congressional Record Volume 144, Number 130 (Friday, September 25, 1998)]
[House]
[Pages H8839-H8840]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                      ENDING MARRIAGE TAX PENALTY

  The SPEAKER pro tempore (Mr. Boehlert). Under a previous order of the 
House, the gentleman from Illinois (Mr. Weller) is recognized for 5 
minutes.
  Mr. WELLER. Mr. Speaker, I appreciate the opportunity to air a few 
moments of thoughts regarding some issues important to this Congress 
and not just to the politicians that were elected to this House but to 
the folks back home in Illinois. I represent a very diverse district. I 
represent the south suburbs of Chicago and the south side of the city 
of Chicago, a lot of rural and bedroom communities. They often ask 
important questions. One of the most important questions we have this 
year is they know that Social Security long-term has financial problems 
and they know there is unfairness in the tax code. They say there is a 
question out there, can we save Social Security and can we eliminate 
the marriage tax penalty, for example, in the same effort?
  We Republicans believe that you can, that you can save Social 
Security and you can bring greater fairness to our tax code by working 
to eliminate the marriage tax penalty, and we have a plan. When I think 
of Social Security, just like everyone, you always think of your own 
family and how issues affect your family. When I think of Social 
Security, I think of my mom and dad, Marilyn and LaVern Weller, a 
couple of farmers back home in Illinois who are retired and on Social 
Security. I also think of my Aunt Mary and my Aunt Eileen, my Uncle 
Jack and Uncle Bob who are also on Social Security. When I think of the 
marriage tax penalty, I think of my sister Pat and her husband Rich, a 
teacher and a farmer back in rural Sheldon, Illinois, and they like 28 
million other married working couples with two incomes suffer the 
marriage tax penalty.
  We have had a big victory today in the passage of legislation which 
will help save Social Security by setting aside $1.4 trillion, twice 
what President Clinton suggested back in January we set aside, more 
than two times the $600 billion, in fact $1.4 trillion we are setting 
aside for the future efforts over the next couple of years to save 
Social Security. This is a big victory for people like my mom and dad 
and the senior citizens in Illinois.
  I am often asked as well as we work to bring fairness to the tax code 
a pretty simple question, and, that is, is it fair, is it right that 
under our current tax code that almost 28 million married working 
couples, people like my sister Pat and her husband Rich who because 
they have two incomes under our tax code pay more in taxes just because 
they are married under our tax code? A lot of us think that is wrong. 
That is why addressing the marriage

[[Page H8840]]

tax penalty is such a priority. We have answered the call for bringing 
fairness to the tax code by making the centerpiece of the legislation 
this House is going to vote on tomorrow legislation which will 
eliminate for a majority of those 28 million married working couples 
paying the marriage tax penalty, will eliminate the marriage tax 
penalty.
  In fact, I have an example here of a machinist and a school teacher 
in Joliet, Illinois. They live in the south suburbs. They have a 
combined income of $50,000. Currently under our tax code, because the 
standard deduction for joint filers, for married couples, is now twice 
what it is for a single, if you figure in their personal exemptions and 
then give them the standard deduction when they file jointly, that 
standard deduction currently is only $6,900. If we want to be fair 
about it, the standard deduction for a joint filer should always be 
twice what it is for single filers. We do that in the tax package we 
are going to vote on tomorrow. The result is for this machinist and 
this school teacher in Joliet, Illinois, with a standard deduction now 
of $8,500, twice what it is for a single person, they will see a net 
benefit of $240 in higher take-home pay as a result of our efforts to 
eliminate the marriage tax penalty.
  Now, we eliminate the marriage tax penalty for a majority of those 
married couples who suffer it by doubling the standard deduction. Not 
only is that an issue of bringing fairness to the tax code but because 
we double the standard deduction for married working couples, we also 
simplify the tax code. The reason we simplify the tax code, now as a 
result of doubling the standard deduction which 28 million married 
working couples will enjoy and benefit from, seeing an extra $240 in 
higher take-home pay, that is an extra car payment, 6 million of those 
couples will no longer need to itemize. We are simplifying their taxes. 
In fact they will no longer need to use the Schedule A. All they will 
need now is just to use the 1040-EZ. That is simplification.
  Now, the opponents, some of whom we have heard from this evening and 
who oppose our efforts to eliminate the marriage tax penalty for a 
majority of those who suffer it, they claim that somehow our effort to 
eliminate the marriage tax penalty somehow will hurt and take money out 
of the Social Security trust fund. Now, there is an important question 
that was asked in the House Committee on Ways and Means this past week 
when we acted and produced our effort to save Social Security and 
eliminate the marriage tax penalty. We asked the representative, the 
Deputy Commissioner of the Social Security Administration, are those 
charges true? Is as a result of the tax cut being considered by the 
committee and of course voted on tomorrow, on Saturday, will there be 
any impact on the moneys in the Social Security trust fund? Judy 
Chesser, who is the Deputy Commissioner of the Social Security 
Administration, had a very simple answer. Frankly for someone in the 
bureaucracy, it was very short, sweet and to the point. She said, 
``No.'' By saying ``no,'' that means the Social Security trust fund is 
not impacted.
  Ladies and gentlemen, we are going to vote on a tax package tomorrow 
that the centerpiece eliminates the marriage tax penalty for millions, 
in fact the majority of those who suffer it. This package is good 
because it helps married couples in Illinois, helps family farmers, 
helps small businesspeople, helps schools in Illinois and helps parents 
who want to send their kids off to college.
  We can save Social Security. We can eliminate the marriage tax 
penalty. We have a good opportunity to do that tomorrow. It deserves 
bipartisan support. I urge bipartisan support for the Save Social 
Security Act which passed today as well as the 1998 Taxpayer Relief 
Act. Let us save Social Security. Let us eliminate the marriage tax 
penalty.

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