[Congressional Record (Bound Edition), Volume 147 (2001), Part 4]
[House]
[Pages 4840-4841]
[From the U.S. Government Publishing Office, www.gpo.gov]



 URGING SUPPORT FOR H.R. 6, THE MARRIAGE PENALTY AND FAMILY TAX RELIEF 
                                  ACT

  The SPEAKER pro tempore (Mr. Crenshaw). Under a previous order of the 
House, the gentleman from Pennsylvania (Mr. Platts) is recognized for 5 
minutes.
  Mr. PLATTS. Mr. Speaker, tomorrow we will cast a very important vote 
here in the House. We will take up the second component of the 
President's comprehensive tax relief package, H.R. 6,

[[Page 4841]]

the Marriage Penalty and Family Tax Relief Act.
  I rise today to join my freshmen Republican colleagues in expressing 
my strong support for H.R. 6. Earlier this year in January my freshmen 
colleagues and I announced we would commit ourselves to the enactment 
of legislation that would eliminate the marriage penalty once and for 
all. I am delighted that our House leaders have embraced this number 
one priority of the freshman class and have scheduled this legislation 
for a vote tomorrow.
  I want to thank the lead sponsor of H.R. 6, the gentleman from 
Illinois (Mr. Weller). Over the past several years, the gentleman from 
Illinois has led the effort to eliminate the marriage penalty and 
restore fairness and equity to our Tax Code. I sincerely appreciate his 
hard work and dedication to this very important issue.
  I also compliment the gentleman from California (Mr. Thomas) and 
members of the Committee on Ways and Means for moving this legislation 
very quickly, and for their decision to couple the marriage penalty 
relief aspects with a much-needed increase in the child tax credit.
  Mr. Speaker, I was proud to cosponsor the Marriage Penalty and Family 
Tax Relief Act as one of my first deeds as a Congressman. This 
important legislation will double the child tax credit. It will go 
significantly further than was proposed initially in President Bush's 
tax package to lessen the impact of the marriage penalty.
  H.R. 6 is not tax relief for the rich. In fact, this legislation is 
designed substantially to reduce the tax burden on low- and middle-
income families. It does so by raising the standard deduction for 
married couples to twice that for single taxpayers.
  In 2000, the year 2000, the standard deduction amounted to $4,400 for 
single taxpayers, but just $7,350 for married couples filing jointly. 
That is an automatic tax penalty for married couples at every income 
level. H.R. 6 will eliminate this unfair and inequitable provision.
  H.R. 6 will also expand the 15 percent tax bracket, the lowest tax 
bracket for married couples, to twice that of single taxpayers. Under 
current law, the 15 percent bracket covers taxpayers with taxable 
income up to $26,250, but only $43,850 for married couples filing 
jointly.
  H.R. 6 will also help low-income working families by increasing the 
income ceiling on the earned income tax credit, making more couples 
eligible for this vital tax relief.
  In addition, H.R. 6 will provide $100 in immediate tax relief this 
year to every low- and middle-class working family by increasing the 
child tax credit from $500 per child to $600 per child, retroactive to 
January 1 of this year; then, phasing that increase into $1,000 by the 
year 2006.
  Finally, H.R. 6 will ensure this critical tax relief does not erode 
due to unfair consequences from the alternative minimum tax.
  Mr. Speaker, there are over 28 million working couples in the United 
States, including more than 63,000 couples in my district. Enactment of 
H.R. 6 will return over $225 billion in marriage penalty relief to 
these hard-working American families.
  When coupled with the across-the-board rate reductions the House 
passed earlier this month, the expanded child tax credit would provide 
the average family of four with an additional $560 in tax relief in the 
year 2001 alone.
  Over the next few years, the Marriage Penalty and the Family Tax 
Relief Act will save the average family of four well over $1,000 a year 
in taxes. That is more than $1,000 to have available to spend on a 
mortgage payment, new clothes for the children, day care, preschool, 
college savings accounts, or a host of other critical priorities in a 
family budget.
  But the Marriage Penalty and Family Tax Relief Act does more than 
just allow American families to keep a larger percentage of their 
earned money. It would also help keep families together. With nearly 50 
percent of marriages ending in divorce today, we certainly should not 
penalize couples who stay together. Rather, we should do everything we 
can to alleviate the economic constraints which hinder their ability to 
build a family and a lasting relationship.
  Mr. Speaker, let us give American families a fighting chance. I urge 
my colleagues to support the Marriage Penalty and Family Tax Relief Act 
when it comes to the floor tomorrow. I thank again the leadership for 
bringing this issue before us and making sure we have the full support 
of the leadership ranks and Members from both sides of the aisle who 
want to do right for the working families of our Nation.

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