On the recordSeptember 17, 1997
Mr. Speaker, one of the issues I wanted to talk about, that ties into this on the subject of age-appropriate parenting and marriage-based parenting, has to do with the kooky policy that we have in our Internal Revenue Code that says when two people get married, they pay more taxes. It is true, Mr. Speaker, that right now it is less expensive to live together than to get married. If we agree that marriage is a good institution and we agree that marriage-based parenting is the best way to raise kids, then we should have a tax policy that says when you get married, you either get a tax credit, or at least you do not have to pay higher taxes because of the union between a man and a woman. But right now we have what is called a marriage tax penalty, and it penalizes, of course, working folks. It is time for this Congress to act on the marriage tax penalty, to repeal it, so that people are not encouraged to live together and they are encouraged to get married, if that is what they want to do, or at least not be discouraged by the tax system.
Source
govinfo.gov




