[Congressional Record (Bound Edition), Volume 145 (1999), Part 9]
[House]
[Page 12810]
[From the U.S. Government Publishing Office, www.gpo.gov]



                ELIMINATION OF THE MARRIAGE TAX PENALTY

  The SPEAKER pro tempore (Mr. Stearns). Under the Speaker's announced 
policy of January 19, 1999, the gentleman from Illinois (Mr. Weller) is 
recognized during morning hour debates for 5 minutes.
  Mr. WELLER. Mr. Speaker, this year House Republicans have several 
goals. We want to strengthen and make our schools safer. We want to 
strengthen Social Security by locking away 100 percent of Social 
Security revenues and surpluses for retirement security. Republicans 
want to pay down the national debt, and Republicans also want to lower 
the tax burden for middle-class working families.
  I believe this year, as we work to lower the tax burden for middle-
class families, that we should focus on making our Tax Code simpler and 
making our Tax Code fairer to families. And let me raise a series of 
questions today that really illustrate what I believe is the most 
unfair tax, and that is the tax on marriage.
  The marriage tax is not only unfair, it is wrong. Is it right that 
under our Tax Code, married working couples pay higher taxes than two 
single people living together outside of marriage? Do Americans feel 
that it is fair that 28 million married working couples pay on average 
$1,400 more in higher taxes just because they are married? That is 
right. Under our Tax Code today, a husband and wife who both are in the 
work force pay higher taxes than two single people living together with 
identical incomes. Mr. Speaker, that is wrong.
  Let me give an example here of what it means. As I pointed out 
earlier, there are 28 million married working couples paying on average 
$1,400 more in higher taxes. Here is an example of a South Chicago 
suburban couple. I represent the south suburbs of Chicago. If we take a 
machinist who works for Caterpillar in Joliet and a schoolteacher in 
the local public schools of Joliet, and they have a combined income of 
$62,000, the machinist makes $35,500 and as a single individual when he 
files his taxes, if we subtract the personal exemption and the standard 
deduction, he pays a certain amount of taxes. But if he chooses to 
marry, and his schoolteacher wife with an identical income, and when 
they are married they file their taxes jointly, their combined income 
of $62,000, when he subtracts the standard deductions and exemptions 
under our current Tax Code, this machinist and his schoolteacher wife 
making $62,000 a year pay the average marriage tax penalty of $1,400.
  Now, there are those, particularly on that side of the aisle, who 
believe that this is no big deal. That is money that we have to spend 
in Washington. Back in Joliet, $1,400 is 1 year's tuition in Joliet 
Community College; 3 months of day care in the local child care center; 
and, also several months' worth of car payments.
  The Marriage Tax Elimination Act, which I am proud to say has 230 
cosponsors, a bipartisan majority of this House, we propose to 
eliminate the marriage tax penalty for all Americans. Under our 
legislation, we double the standard deduction for joint filers to twice 
that for single filers. We double the brackets so that those who are 
married filing jointly can earn exactly twice what a single filer can 
make and be treated fairly under taxes.
  Mr. Speaker, the bottom line is the Marriage Tax Elimination Act 
would eliminate the marriage tax penalty for this machinist and this 
schoolteacher wife who are married in Joliet, Illinois. Eliminating the 
marriage tax penalty is really an issue of fairness and will help 
simplify the Tax Code.
  What is the bottom line? The Marriage Tax Elimination Act puts two 
married people on equal footing with two single people. That is fair, 
and that simplifies the Tax Code. I am proud to say I was part of this 
Congress when Republicans succeeded in passing into law the Adoption 
Tax Credit to help loving families find a home for a child in need of 
adoption. We accomplished that as part of the Contract With America in 
1996. And we followed up in 1997 by enacting into law the centerpiece 
of the Contract with America, the $500 per child tax credit, which 
benefits 3 million Illinois children. That is $1.5 billion that will 
stay in Illinois rather than coming to Washington. And, of course, I 
believe the folks back home can better spend their hard-earned dollars 
back home than we can here in Washington.
  Mr. Speaker, we can build on that helping working families by working 
to simplify our Code, by working to bring fairness to our Tax Code, by 
eliminating what is the most unfair tax of all, and that is the tax on 
marriage.
  Let us stop taxing marriage. Let us pass into law the Marriage Tax 
Elimination Act and eliminate the marriage tax penalty once and for 
all. Let us make the elimination of the marriage tax penalty the 
centerpiece of this year's tax cut.

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