[Congressional Record Volume 144, Number 151 (Wednesday, October 21, 1998)]
[Extensions of Remarks]
[Page E2275]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                     DIVORCING THE MARRIAGE PENALTY

                                 ______
                                 

                           HON. BOB SCHAFFER

                              of colorado

                    in the house of representatives

                       Tuesday, October 20, 1998

  Mr. BOB SCHAFFER of Colorado. Mr. Speaker, I rise today regarding the 
elimination of the marriage penalty. This reform is long-overdue, and I 
am pleased to hear the consistent, overwhelming support of many 
constituents in Colorado's Fourth Congressional District.
  As every married couple knows all too well, the marriage penalty is 
the amount of combined tax a couple pays in excess of the amount they 
would have paid had they filed as ``single.'' For instance, suppose a 
husband and wife each earned $30,500, resulting in a combined income of 
$61,000. They would pay $8,563 in federal taxes. However, if they were 
to file as ``single,'' each would owe $3,592, for a combined total of 
$7,184. By filing together, this couple is unfairly hit with a $1,379 
marriage penalty.
  Government should encourage the strengthening of the American family, 
not undermine it with ill-conceived taxing schemes. According to the 
Congressional Budget Office (CBO), 42 percent of married couples--
numbering 21 million couples--were subjected to the penalty in 1996. 
Per couple, they paid approximately $1,400 more in taxes due solely to 
the fact they were married. This is clearly wrong.
  I support a number of approaches to solve this problem. The first is 
the 1999 federal budget recently passed by the House. As an alternative 
to the $128 billion in new taxes and spending in the President's 
proposed budget, House Republicans crafted a plan that will decrease 
government growth by 1 percent. The savings are set aside to eliminate 
the marriage penalty. I supported this reasonable approach, and voted 
for the measure when it passed the House by a vote of 216-204 on June 
5, 1998.
  Another approach is a bill I cosponsored, H.R. 3734, which will 
change the tax code to assure the rates of taxation for married and 
single people are equitable. I strongly support this excellent proposal 
and will actively work to see its passage in the next session of 
Congress.
  Recently, Chairman Bill Archer (TX) introduced H.R. 4579, the 
Taxpayer Relief Act of 1998, which would reduce taxes by an estimated 
$80 billion over 5 years. I strongly supported this bill and voted with 
the full House to approve it on September 26. Specifically, the 
proposal reduces the marriage tax penalty by expanding the standard 
deduction for a married couple to twice the amount a single taxpayer 
can deduct.
  Unfortunately, President Clinton has shown little support for our 
efforts. Once again, Republicans must fight the liberal legacy of tax-
and-spend, anti-family policies. Through many different schemes, 
Democrats have consistently demonstrated an aversion to the fundamental 
institutions of this great country: religion, morality, family and 
life.
  Even though we were unable to include marriage penalty relief in the 
Omnibus Appropriations bill this week, eliminating the marriage penalty 
will continue to be a major priority for me, and I will continue to 
pursue every opportunity to repeal this unfair tax on the American 
family.

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