[Congressional Record Volume 146, Number 14 (Tuesday, February 15, 2000)]
[Extensions of Remarks]
[Pages E140-E141]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                MARRIAGE TAX PENALTY RELIEF ACT OF 2000

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                               speech of

                            HON. MATT SALMON

                               of arizona

                    in the house of representatives

                      Thursday, February 10, 2000

  Mr. SALMON. Mr. Speaker, one of the most indefensible aspects of our 
current Tax Code is that 28 million working American couples--over 40 
percent of married couples--pay more in taxes than they would if they 
were unmarried. Over 65,000 couples in my District suffer this penalty, 
which on average is $1,400.
  Just as indefensible as the marriage penalty is the notion that 
Congress should overturn

[[Page E141]]

the principle of fairness embedded in current law which dictates that 
different families with the same total income should be treated equally 
for tax purposes. The leading bill last Congress sought to fix the 
marriage penalty in a manner that would have inadvertently penalized 
families that chose to have one parent stay at home.
  I made this point when I testified before the Ways and Means 
Committee in support of a marriage tax proposal Representative Bob 
Riley and I developed, which doubled the standard deduction for married 
couples to twice that of singles. The legislation essentially also 
doubled the tax brackets of married couples to twice that of singles. 
One income families often have the toughest time making ends meet, 
particularly if they are raising children.
  I am gratified that the marriage penalty bill the House will pass 
today embraces the approach developed in the tax bill I proposed with 
Mr. Riley. The Marriage Tax Relief Act would eliminate or substantially 
reduce the penalty for virtually every couple currently burdened by the 
tax. Furthermore, marriage penalty relief would be targeted to 
primarily benefit low and middle-income families.
  Critics complain that this legislation is too expensive or would 
provide so-called bonuses to families in which one spouse stays at home 
to raise children. Indeed, it would require Washington to give back 
billions of dollars to America's families. and yes, the bill as drafted 
would lighten the tax burden for certain families sustained by a single 
income. However, the preservation and security of the smallest, yet 
most important unit of government--the family--is too important to 
shortchange with more economical, but less effective proposals. 
Additionally, it simply isn't fair to require married couples who 
prefer parent-care over day-care to pay more in taxes.
  For years, the Tax Code has been used to penalize the creation and 
maintenance of cohesive family units. This is foolish and unfair. The 
Marriage Tax Relief Act of 2000 will put an end to this discrimination 
and I urge the Senate to immediately pass this legislation and send it 
on to the President.

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