[Congressional Record Volume 150, Number 60 (Tuesday, May 4, 2004)]
[Extensions of Remarks]
[Page E725]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




  PERMANENTLY EXTENDING INCREASED STANDARD DEDUCTION, AND 15-PERCENT 
  INDIVIDUAL INCOME TAX RATE BRACKET EXPANSION, FOR MARRIED TAXPAYERS 
                          FILING JOINT RETURNS

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                             HON. DAVE CAMP

                              of michigan

                    in the house of representatives

                          Tuesday, May 4, 2004

  Mr. CAMP. Mr. Speaker, I rise today in support of legislation that 
provides permanent relief from the marriage penalty for millions of 
married Americans.
  Congress has debated this issue for years, but this is the first time 
we have really come close to getting rid of this onerous, unfair tax. 
Frankly, we should have done away with this tax a long time ago. It has 
not been for lack of trying by Republicans. In 2000, the Republican 
Congress sent President Clinton a bill that provided marriage penalty 
relief. President Clinton vetoed the bill before leaving Washington 
that day for a round of golf in Martha's Vineyard. Couples were left 
with another year of paying higher taxes simply because they were 
married.
  In 2001 the Republican Congress sent President Bush a bill that 
gradually phased-in tax benefits for married couples. The 2001 Economic 
Growth and Tax Relief Reconciliation Act increased the standard 
deduction for married couples that filed joint returns and increased 
the width of the 15 percent bracket for joint filers. These provisions 
would be phased-in beginning in 2005. Shortly after Congress passed 
this legislation, President Bush signed it into law. After years of 
frustration, progress was finally being made on lowering the tax burden 
on married Americans.
  Again in 2003 the Republican Congress signaled support for 
legislation that accelerated the tax benefits given to married couples. 
Instead of waiting around until 2005, under the Jobs and Growth Tax 
Relief Reconciliation Act, married couples would be able to receive tax 
benefits in 2003 and 2004. Beginning in 2005, however, the full 
strength of the marriage tax will again penalize taxpayers. We must not 
retreat from the progress we have made on eliminating the marriage tax.
  Opponents of making permanent marriage penalty relief argue that the 
country cannot afford lowering taxes for married couples. Certainly, it 
is without dispute that the country is facing a federal deficit. 
Federal deficits are a concern and we must work immediately to erase 
the red ink. In my view, cutting wasteful government spending should be 
a top priority.
  The legislation today leads us to accomplishing three main Republican 
priorities: permanent elimination of an unfair tax on marriage; 
continued economic growth through tax cuts; and deficit reduction 
because of a growing economy and job creation. For these important 
reasons, I support permanent repeal of the marriage penalty and urge my 
colleagues to support this legislation.

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