[Congressional Record (Bound Edition), Volume 148 (2002), Part 8]
[House]
[Page 10542]
[From the U.S. Government Publishing Office, www.gpo.gov]




                  ELIMINATION OF MARRIAGE TAX PENALTY

  The SPEAKER pro tempore (Mr. Pence). Pursuant to the order of the 
House of January 23, 2002, the gentleman from Illinois (Mr. Weller) is 
recognized during morning hour debates for 5 minutes.
  Mr. WELLER. Mr. Speaker, often over the last several years, many of 
us have asked a very fundamental question, that is, is it right, is it 
fair, that under our Tax Code that millions of married working couples 
pay on average about $1,700 in higher taxes just because they are 
married.
  Over the last several years, we in the House Republican majority have 
been working to eliminate what we call the marriage tax penalty where 
under our Tax Code, married working couples who are husband and wife 
are both in the workforce, pay higher taxes, and the way the marriage 
tax penalty works is when someone is married, husband and wife are both 
in the workforce, they combine their income, they file jointly. That 
has always pushed married working couples into a higher tax bracket. 
Really, it is a financial disadvantage. A couple is punished if they 
get married and essentially rewarded if they break up the marriage and 
are living as two single people.
  We in the House Republican majority felt all along that was wrong. It 
is wrong under our Tax Code that we punish marriage. While President 
Clinton was in office, we passed legislation out of the House and 
Senate, sent a stand-alone bill to the President, President Clinton; 
and unfortunately, he vetoed our effort to eliminate the marriage tax 
penalty. Fortunately, this past year, we had a President come into 
office, George W. Bush, who agreed that it is time to stop punishing 
society's most basic institution, and this past year President Bush 
signed into law part of what we call the Bush tax cut legislation, 
which wipes out the marriage tax penalty; and it is estimated that 43 
million married working couples will receive marriage tax relief as a 
result of the legislation that was signed into law last year.
  Unfortunately, because of an archaic rule over in the other body, 
that provision had to be temporary, which means it expires in a few 
years; and unless the House and Senate do something, the marriage tax 
penalty will come back. I am proud to say that this past week the House 
of Representatives passed overwhelmingly, with the vote of every House 
Republican plus 60 Democrats, we passed overwhelmingly with a strong 
bipartisan vote an effort which wipes out the marriage tax penalty 
permanently.
  My hope is the other body will take that up and that the House and 
Senate will quickly move that legislation through, get it on the 
President's desk, and permanently eliminate the marriage tax penalty.
  It has been noted to me, according to the Congressional Budget 
Office, that unless we permanently eliminate the marriage tax penalty 
that when this temporary provision expires, that 36 million married 
working couples on average will see a total tax increase of almost $42 
billion. Think about that. Unless we make permanent our legislation to 
eliminate the marriage tax penalty, we will see a $42 billion increase 
of taxes on marriage, and that is wrong.
  I think a couple back in the district I represent in the south 
suburbs, Jose and Magdalena Castillo, a young couple, they work hard. 
They have two children, Eduardo and Carolina. They suffered, prior to 
the Bush tax cut being signed into law, $1,150 marriage tax penalty; 
and thanks to the efforts of this House, to the House Republican 
majority, to President Bush, we eliminated their marriage tax penalty. 
For Jose and Magdalena Castillo, $1,150 is several months of car 
payments, several months of day care for Eduardo and Carolina, a 
significant portion of tuition at Joliet Junior College. It is a down 
payment on a car. It is a big chunk of savings for their children's 
college education; $1,150 is real money.
  There are some here that say we should let that legislation expire. 
We should let the marriage tax penalty come back because we can spend 
that money here in Washington on something else. Well, $1,150 in 
Washington is a drop in the bucket; but for Jose and Magdelene 
Castillo, the marriage tax penalty, $1,150, is real money, just like it 
is for 36 million married working couples all over America.
  The House has passed legislation now to eliminate the marriage tax 
penalty. My hope is that Republicans and Democrats in the House and 
Senate will come together and make this a priority to permanently 
eliminate the marriage tax penalty. We have done it here in the House. 
My hope is the entire Congress can do it together in a bipartisan way 
and we can get on President Bush's desk this fall legislation to 
permanently eliminate the marriage tax penalty.

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