[Congressional Record Volume 155, Number 1 (Tuesday, January 6, 2009)]
[Senate]
[Page S74]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mrs. HUTCHISON (for herself, Mr. Vitter, Mr. Martinez, Mr. 
        Cornyn, and Mr. Ensign):
  S. 74. A bill to provide permanent tax relief from the marriage 
penalty.
  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 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, 42 percent 
of married couples paid an average penalty of $1,400.
  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 a 
significant number 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.
  Mr. President, I ask unanimous consent that the text of the bill be 
printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                 S. 74

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Permanent Marriage Penalty 
     Relief Act of 2009''.

     SEC. 2. REPEAL OF SUNSET ON MARRIAGE PENALTY RELIEF.

       Title IX of the Economic Growth and Tax Relief 
     Reconciliation Act of 2001 (relating to sunset of provisions 
     of such Act) shall not apply to--
       (1) sections 301, 302, and 303 of such Act (relating to 
     marriage penalty relief), and
       (2) sections 101(b) and 101(c) of the Working Families Tax 
     Relief Act of 2004 (relating to marriage penalty relief in 
     the standard deduction and 15-percent income tax bracket, 
     respectively).
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