[Congressional Record Volume 145, Number 86 (Thursday, June 17, 1999)]
[Extensions of Remarks]
[Page E1307]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                        THE MARRIAGE TAX PENALTY

                                 ______
                                 

                           HON. BOB SCHAFFER

                              of colorado

                    in the house of representatives

                        Thursday, June 17, 1999

  Mr. SCHAFFER. Mr. Speaker, the Marriage Tax Penalty should be 
repealed.
  As we prepare to celebrate Fathers Day on June 20, Congress would do 
well to seize the occasion by repealing the pernicious laws which 
attack the institution of marriage.
  Mr. Speaker, I am proud of my home State of Colorado for establishing 
official policy opposed to the marriage tax penalty. Under the 
visionary leadership of Colorado State Representative Andy McElhany, 
and State Senator Ken Arnold, the Colorado General Assembly has 
established its official position on this matter by virtue of its 
passage of Colorado House Joint Resolution 99-1055.
  Mr. Speaker, I hereby submit for the Record, and for the 
consideration of our colleagues, H.J.R. 99-1055. This important 
Resolution urges us to repeal all taxes which penalize marriage, and I 
urge my colleagues to follow the wise example of Colorado 
policy.***HD***House Joint Resolution 99-1055
  Whereas, The Congressional Budget Office estimates that the federal 
income tax system imposes a marriage tax penalty on twenty-three 
million Americans; and
  Whereas, The marriage tax penalty discourages hard work by penalizing 
dual-income married couples more than any other individuals; and
  Whereas, Under the federal income tax system, married individuals 
have smaller standard deductions, earlier loss of itemized deductions 
and personal exemptions, a smaller capital loss deduction, and a double 
loss of IRA deductions when compared to single individuals; and
  Whereas, The marriage tax penalty has a severe impact on the working 
poor; and
  Whereas, It is unfair and inappropriate for the federal government to 
impose an additional income tax penalty on married individuals; and
  Whereas, Several bills to eliminate the federal marriage tax penalty 
are presently pending before the United States Congress; and
  Whereas, The elimination of the federal marriage tax penalty is an 
important step in creating a fairer and simpler federal income tax 
system; now, therefore be it
  Resolved by the House of Representatives of the Sixty-second General 
Assembly of the State of Colorado, the Senate concurring herein:
  That we, the members of the General Assembly, urge the United States 
Congress to enact legislation eliminating the federal marriage tax 
penalty. Be it
  Further Resolved, That copies of this Joint Resolution be sent to 
each member of the Colorado congressional delegation and to Charles O. 
Rossotti, Commissioner of the Internal Revenue Service.

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