[Congressional Record Volume 148, Number 80 (Monday, June 17, 2002)]
[Extensions of Remarks]
[Page E1069]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




             PERMANENT MARRIAGE PENALTY RELIEF ACT OF 2002

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                               speech of

                          HON. J. RANDY FORBES

                              of virginia

                    in the house of representatives

                        Thursday, June 13, 2002

  Mr. FORBES. Mr. Speaker, I rise in strong support of H.R. 4019, the 
Permanent Marriage Penalty Relief Act.
  I wholeheartedly support ending the marriage penalty in the tax code. 
On March 8, 2001, President Bush signed into law H.R. 3, the Economic 
Growth and Tax Relief Act of 2001. H.R. 3 reduced income tax rates 
across the board and made significant progress towards reducing the 
marriage tax penalty.
  Among its main provisions, H.R. 3 increased the standard deduction 
for married couples to twice that of single earners and increased the 
15 percent income tax bracket to twice that of single earners. 
Furthermore, H.R. 3 doubled the per-child tax credit to $1000 from 
$500. When fully phased in this new law will give 28 million working 
American couples relief from the marriage tax penalty. This includes 
54,000 couples from the Fourth District who currently pay an average of 
$1,400 a year in extra taxes just because they are married.
  Unfortunately, because of the other body's arcane rules, the Economic 
Growth and Tax Relief Reconciliation Act will sunset in 2011. This is 
because under the Byrd Rule a point of order may be raised in the 
Senate against any tax reduction contained in a reconciliation bill 
that reduces taxes beyond the window of the reconciliation bill, in 
this case ten years. The point of order can only be waived with the 
vote of 60 Senators.
  Congress should not allow the marriage penalty to rear its ugly head 
again because of the Senate's bureaucratic rules. The sunset provision 
of the tax relief package defies the original intent of the legislation 
and makes it virtually impossible for people and small businesses to 
plan ahead from a tax standpoint.
  At a time when marriages are falling apart at record levels, it makes 
absolutely no sense to require people to pay more in taxes simply 
because they are married. This law will relieve families of this extra 
burden and provide them with more money for their priorities, whether 
it's college tuition, children's braces, or a family vacation. People 
should not be taxed differently simply because of their marital status.
  Should the sunset of tax relief occur in 2011, countless couples will 
face higher tax bills simply because they said I do. Now is the time to 
make tax relief for hard working married couples permanent. I urge my 
colleagues to support this very important legislation.

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