[Congressional Record Volume 148, Number 56 (Tuesday, May 7, 2002)]
[House]
[Page H2112]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                      MAKE BUSH TAX CUT PERMANENT

  The SPEAKER pro tempore. Pursuant to the order of the House of 
January 23, 2002, the gentleman from Illinois (Mr. Weller) is 
recognized during morning hour debates for 5 minutes.
  Mr. WELLER. Mr. Speaker, I come to the well today to draw attention 
to an issue which affects over 100 million American taxpayers. This 
past year because of the leadership of President Bush and the gentleman 
from Illinois (Mr. Hastert) and the House Republican majorities, we 
were successful in enacting a tax cut which benefits and helps over 100 
million taxpayers who now have lower taxes. And what we call the Bush 
tax cut when it was passed into law does a number of things. It lowered 
rates for everyone. In fact, 3.9 million families with children no 
longer pay Federal income tax. We have brought fairness to the Tax Code 
by phasing out the death tax, by eliminating and wiping out the 
marriage tax penalty, and also providing opportunities for taxpayers to 
save for retirement, a tremendous benefit for over 100 million 
Americans. And unfortunately, because of some of the arcane rules that 
we have in this Congress, that tax cut was made on a temporary basis.
  It is always interesting that in this Congress under the rules that 
the House and Senate operate under, that spending increases and tax 
increases are easily made permanent; but when you want to lower taxes, 
you can only do it on a temporary basis, meaning that down the road 
that those who benefit from elimination of the marriage tax penalties 
or elimination of the death tax or seeing their taxes lowered because 
of rate reductions will have a tax increase.
  In fact, when the Bush tax cut expires, it will be the biggest tax 
increase in our country. I want to draw attention to just one example 
of what the permanency of the Bush tax cut means. There are 43 million 
married working couples who benefit from the marriage tax relief. And I 
am one of those who, like many in this House, particularly on the 
Republican side, who feel it is wrong that under our Tax Code that 43 
million married couples paid higher taxes just because they were 
married prior to the Bush tax cuts. We passed legislation several times 
out of this House of Representatives to eliminate the marriage tax 
penalty, to eliminate that unfair aspect; and unfortunately, President 
Clinton at the time vetoed it.
  But under President Bush we were successful in eliminating the 
marriage tax penalty, but unfortunately our efforts to wipe out the 
marriage tax penalty were temporary and means that if we do not make 
permanent the Bush tax cut, do not make permanent our efforts to 
eliminate the marriage tax penalty, 43 million married couples will 
have to pay higher taxes and will suffer once again the marriage tax 
penalty.
  I believe, like I know many of my colleagues do, that it is just 
wrong that under our Tax Code that anyone should have to pay higher 
taxes just because they are married, because I believe, and I know 
Republicans believe, that we have should not punish society's most 
basic institution.
  The marriage penalty occurred in the past because of the 
complications of our Tax Code. Married couples filed jointly, they 
combined their incomes, and it pushed them into a higher tax bracket. 
And they save about $1,700 in taxes because of our marriage tax penalty 
relief. The bottom line is let us prevent a new marriage tax. Let us 
prevent an increase in taxes on married couples.
  The House has passed legislation to make permanent the Bush tax cut, 
to make permanent our efforts to wipe out the marriage tax penalty. My 
hope is the entire Congress, Democrats and Republicans, will work 
together and pass this legislation as well. Let us make the Bush tax 
cut permanent. Let us benefit over 100 million taxpayers who, unless we 
act, will see higher taxes in just a few short years.

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