[Congressional Record Volume 157, Number 10 (Tuesday, January 25, 2011)]
[Senate]
[Page S130]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mrs. HUTCHISON (for herself, Mr. Vitter, Mr. Ensign, Mr. 
        Johanns, and Mr. Cornyn):
  S. 11. 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 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. While I am pleased that relief from the 
marriage penalty was included in the recent agreement to extend the 
broader tax relief for all Americans, the marriage penalty provisions 
will only be in effect through 2012. In 2013, 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 welcome and appreciate the support of 
Senators Ensign, Johanns, Cornyn, and Vitter, who have signed on as 
cosponsors, and 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. 11

       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 2011''.

     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 sections 301, 302, and 303(a) 
     of such Act (relating to marriage penalty relief).
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