[Congressional Record Volume 153, Number 1 (Thursday, January 4, 2007)]
[Senate]
[Page S167]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mrs. HUTCHISON (for herself, Mr. Cornyn, Mr. Bunning, Mr. 
        Ensign, Mr. Hagel, Mr. Martinez, Mr. Vitter, Mr. Chambliss, Mr. 
        Stevens, and Mr. Brownback):
  S. 181. A bill to provide permanent tax relief from the marriage 
penalty; to the Committee on Finance.
  Mrs. HUTCHISON. Mr. President, I am pleased to introduce a bill to 
provide permanent tax relief from the marriage penalty--the most 
egregious, anti-family provision that has been in the tax code. One of 
my highest priorities in the United States Senate has been to relieve 
American taxpayers of this punitive burden.
  We have made important strides to eliminate this unfair tax and 
provide marriage penalty relief by raising the standard deduction and 
enlarging the 15 percent tax bracket for married joint filers to twice 
that of single filers. Before these provisions were changed, 44 million 
married couples, including 2.4 million Texas families, paid an average 
penalty of $1,480.
  Enacting marriage penalty relief was a giant step for tax fairness, 
but it may be fleeting. Even as married couples use the money they now 
save to put food on the table and clothes on their children, a tax 
increase looms in the future. Since the 2001 tax relief bill was 
restricted, the marriage penalty provisions will only be in effect 
through 2010. In 2011, marriage will again be a taxable event and 43 
percent of married couples will again pay more in taxes unless we act 
decisively. Given the challenges many families face in making ends 
meet, we must make sure we do not backtrack on this important reform.
  The benefits of marriage are well established, yet, without marriage 
penalty relief, the tax code provides a significant disincentive for 
people to walk down the aisle. Marriage is a fundamental institution in 
our society and should not be discouraged by the IRS. Children living 
in a married household are far less likely to live in poverty or to 
suffer from child abuse. Research indicates these children are also 
less likely to be depressed or have developmental problems. Scourges 
such as adolescent drug use are less common in married families, and 
married mothers are less likely to be victims of domestic violence.
  We should celebrate marriage, not penalize it. The bill I am offering 
would make marriage penalty relief permanent, because marriage should 
not be a taxable event. I call on the Senate to finish the job we 
started and make marriage penalty relief permanent today.
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