[Congressional Record Volume 146, Number 45 (Tuesday, April 11, 2000)]
[Senate]
[Pages S2506-S2507]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                MARRIAGE TAX PENALTY RELIEF ACT OF 2000

  Mr. LOTT. Mr. President, I ask unanimous consent that the Senator 
proceed to Calendar No. 437, H.R. 6, the marriage penalty tax repeal 
bill, and that the motion to proceed be agreed to, that the bill be 
subject to debate only, equally divided, and at 4 p.m. the majority 
leader be recognized.
  The PRESIDING OFFICER. Without objection, it is so ordered. The clerk 
will report the bill.
  The assistant legislative clerk read as follows:

       A bill (H.R. 6) to amend the Internal Revenue Code of 1986 
     to reduce the marriage penalty by providing for adjustments 
     to the standard deduction, 15-percent rate bracket, and 
     earned income credit and to repeal the reduction of the 
     refundable tax credits.

  The Senate proceeded to consider the bill.
  Mr. LOTT. Mr. President, I will briefly explain what we have in mind, 
and then I believe Senator Inhofe has some comments he wants to make on 
another issue before we go to the actual debate on the marriage tax 
penalty.
  Senator Daschle and I have been talking. As a result of the caucus 
luncheon, the Democrats have some amendments they want to have made in 
order. If they are relevant or if they are close to being relevant in a 
way we can have debate and votes on them, we would like to work out an 
agreement to do that. I have asked him to provide me a list of those 
amendments so we can make sure we understand what they are and have a 
chance to assess their relevancy.
  It is preferable we do that rather than filing cloture and having a 
cloture vote. I believe the American people think it is time to quit 
talking about the marriage tax penalty and do something about it. I 
know Senator Moynihan has a different approach as to how to deal with 
it. It is credible. We have looked at that and debated it in the 
Finance Committee. Certainly, that substitute or other substitutes 
should be offered.
  Rather than just mark time and not accomplishing anything, this will 
put us into general debate on the marriage tax penalty until 4 p.m. 
Then in an hour, we will have a chance to get an agreement on how to 
proceed. I want us to debate this issue, fully understand the 
ramifications of what the Finance Committee reported out, have debate 
on the amendments and vote on those amendments and complete this 
legislation. The American people believe it is time we do this.
  I cannot help remembering what we did on the Social Security earnings 
test. We made in order a couple of amendments. We had a good debate, 
and we had a vote or two and passed it unanimously. I believe most 
Members of the Senate, if not all, realize there are inequities with 
the marriage tax penalty and we should do something about it. I want to 
facilitate getting to that point.

  The House has acted overwhelmingly. We are going to see if we can 
work out an accommodation and obtain a UC agreement as to how to 
proceed.
  If I need to, I will take leader time to make this brief comment on 
the bill on which we just voted. The Senate has spoken, although I note 
there were 43 Senators who thought there should be some sort of fuels 
tax holiday so that working Americans could have some relief.
  I emphasize, this issue is not over. I fear gasoline prices are going 
to go up. The fact is, we are still dependent, and

[[Page S2507]]

going to be even more dependent, on foreign oil, mostly OPEC oil, for 
55 percent or more of our needs. We need to do something. We do not 
have an adequate energy policy, if there is one at all. This issue will 
not go away.
  My comment to those who voted against it on both sides is: if not 
this, what? And if not now, when are we going to do something about our 
energy dependence on foreign oil? There is a danger here, and we need 
to find a way to address it.
  I yield the floor, Mr. President.
  The PRESIDING OFFICER. The minority whip.
  Mr. REID. Mr. President, did the leader ask consent as to what is 
happening between now and 4 o'clock?
  Mr. LOTT. If the Senator will yield, we are going ahead with general 
debate on the marriage tax penalty until 4 o'clock with the time 
equally divided.
  Mr. REID. Will the leader agree the time should be equally divided?
  Mr. LOTT. It was in the request. The time will be equally divided.
  Mr. REID. I am sorry; I missed that.
  Mr. LOTT. I yield the floor.
  The PRESIDING OFFICER. The Senator from Oklahoma.
  Mr. INHOFE. Mr. President, I ask unanimous consent that I be 
recognized as in morning business.
  The PRESIDING OFFICER. Without objection, it is so ordered.

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