[Congressional Record (Bound Edition), Volume 146 (2000), Part 11]
[Extensions of Remarks]
[Pages 15936-15937]
[From the U.S. Government Publishing Office, www.gpo.gov]



CONFERENCE REPORT ON H.R. 4810, MARRIAGE TAX RELIEF RECONCILIATION ACT 
                                OF 2000

                                 ______
                                 

                               speech of

                         HON. E. CLAY SHAW, JR.

                               of florida

                    in the house of representatives

                        Thursday, July 20, 2000

  Mr. SHAW. Mr. Speaker, as a father of young, working children, with 
working spouses, I am concerned that our tax system is penalizing them, 
and over 42,000 other working couples in my district, for making the 
sacrifices necessary to support their families.
  Our tax system create penalties for being married in different ways. 
The tax laws do not allow married couples to earn twice as much taxable 
income as single taxpayers before higher tax rates take effect. The 
higher rates mean that spouses earn less after taxed than if they were 
single. The standard deduction for a single taxpayer is currently 
$4,300. But for married couple the standard deduction is not doubled to 
$8,600--it is only $7,200. Millions of middle class working families 
who don't itemize deductions wind up paying a penalty because they are 
married.
  Whatever form it takes, the ``marriage penalty'' is a tax bias 
against the working spouse with lower earnings. This means it is 
disproportionately a tax bias against working women taxpayers. Is this 
tax fairness? Married working women see a higher tax bite than

[[Page 15937]]

their single counterparts because our tax laws fail to tax them on the 
same footing as single taxpayers. It's time to stop punishing working 
Americans. We encourage Americans to work, and we encourage single 
mothers and fathers to marry to benefit their children, and now we are 
fixing the tax system so that it makes marriage affordable. I urge you 
to pass this legislation.

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