[Congressional Record (Bound Edition), Volume 145 (1999), Part 2]
[House]
[Page 2190]
[From the U.S. Government Publishing Office, www.gpo.gov]




ELIMINATE THE MARRIAGE PENALTY AND BRING TAX EQUITY TO WORKING FAMILIES

  (Mr. TIAHRT asked and was given permission to address the House for 1 
minute and to revise and extend his remarks.)
  Mr. TIAHRT. Mr. Speaker, I believe one would have to be totally out 
of touch to defend the current tax code. No sane individual, if asked 
to start from scratch, would come up with the current tax code in a 
million years. The tax code is baffling even to the experts. In short, 
it is indefensible.
  One of the aspects of the tax code that is particularly indefensible 
is the marriage tax penalty. Many people do not learn about the 
marriage tax penalty until they get married. Then they discover all of 
a sudden that the government wants to make sure young couples starting 
out have a little bit tougher time than they had planned.
  Perhaps the most surprising of all is the fact that the marriage tax 
penalty can be the stiffest for those who can afford it the least, the 
working poor, who are trying to keep home and family together. This 
unfairness in the tax code should have been done away with years ago, 
but the liberals in Congress have fought against any tax relief, even 
for the working poor.
  Mr. Speaker, now is the time to eliminate the marriage tax penalty 
and bring tax equity for working families.

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