[Congressional Record Volume 147, Number 45 (Friday, March 30, 2001)]
[Extensions of Remarks]
[Page E503]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

[[Page E503]]



           MARRIAGE PENALTY AND FAMILY TAX RELIEF ACT OF 2001

                                 ______
                                 

                               speech of

                           HON. JIM LANGEVIN

                            of rhode island

                    in the house of representatives

                        Thursday, March 29, 2001

  Mr. LANGEVIN. Mr. Speaker, I rise in support of H.R. 6, the Marriage 
Penalty and Family Tax Relief Act, because I firmly believe that 
Congress should provide meaningful relief from the tax burden on Rhode 
Island's married couples.
  However, we can and should improve upon this measure as it makes its 
way through the legislative process. In particular, the benefits of the 
bill must be targeted more directly to lower- and middle-income 
families who are currently penalized for being married. Further, the 
underlying bill does little to adequately adjust the Alternative 
Minimum Tax (AMT), which increasingly affects the middle class. As a 
result, too many middle-income families remain unprotected from having 
most of the promised benefits of the bill taken away.
  I have additional concerns that this Congress has yet to finalize its 
work on a budget framework this year. We also have little perspective 
on how this legislation will fit into our other collective commitments 
to extend the solvency of Social Security and Medicare and reduce our 
national debt. Congress needs to enact a budget that honors our 
commitments and our continued need to invest in education, law 
enforcement, the environment, health care and national defense, before 
enacting a large tax cut.
  For these reasons, I will support both the Democratic alternative and 
the motion to recommit. The substitute not only takes a large step 
toward eliminating the marriage penalty, but also would provide 
substantial tax cuts to all working families in a responsible budget 
framework. Specifically, this measure would create a new bracket for 
married couples, increase the standard deduction for married couples 
and adjust the AMT. Finally, the motion to recommit seeks to provide an 
immediate tax cut to boost our economy and help those families who need 
assistance now.
  Again, while I support final passage of this legislation because I 
believe hardworking Americans deserve some relief from the marriage 
penalty, I hope that his flawed bill will be improved in the Senate to 
ensure lower- and middle-income couples benefit as well. And more than 
anything, I urge my colleagues to focus on crafting a budget and tax 
cut framework that rewards hard-working taxpayers, while ensuring that 
our debt is paid down, Social Security and Medicare remain strong, and 
our national priorities like education and health care are not 
shortchanged.

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