[Congressional Record (Bound Edition), Volume 150 (2004), Part 6]
[Extensions of Remarks]
[Page 8326]
[From the U.S. Government Publishing Office, www.gpo.gov]




  PERMANENTLY EXTENDING INCREASED STANDARD DEDUCTION, AND 15-PERCENT 
  INDIVIDUAL INCOME TAX RATE BRACKET EXPANSION, FOR MARRIED TAXPAYERS 
                          FILING JOINT RETURNS

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                               speech of

                            HON. JEFF MILLER

                               of florida

                    in the house of representatives

                       Wednesday, April 28, 2004

  Mr. MILLER of Florida. Mr. Speaker, today we will be voting on 
important legislation; legislation that will help roughly 21 million 
young Americans financially. I am speaking about marriage penalty 
relief. Thanks to the peculiarities of the tax code, when married 
couples earn roughly the same salaries, they tend to pay more in taxes 
than they would if both were single filers. Our previous action to 
extend this tax relief benefit has encouraged marriage and saved the 
average married couple $1,400 a year, allowing them to spend on items 
that support their families.
  This discrepancy financially penalizes couples for doing nothing more 
than choosing to get married, which creates a strong disincentive for 
people to build families. With a breakdown of the family and high 
divorce rates, we need to strengthen marriage not weaken it. As every 
study shows, children fare best and have the most promising life 
prospects when they are raised in intact families. Promoting marriage 
has the potential to significantly decrease poverty and dependence, 
increase child well-being and adult happiness, and to provide the 
safest environment for women and children.
  Mr. Speaker, letting the tax penalty relief expire would cost 
families 1,400 a year. The federal government should not be picking 
pockets of people just because they are married. If we do not extend 
the marriage penalty tax today, Uncle Sam will not only once again be 
taking a gift at the wedding reception instead of giving one, but will 
also be contributing to the breakdown of our basic social institution: 
marriage.

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