Patrick Moynihan: “We propose that married couples be enabled to file jointly or singly, period, end of subject. There are, sir, 65…”

“We propose that married couples be enabled to file jointly or singly, period, end of subject. There are, sir, 65 marriage penalties in the Tax Code. This amendment abolishes them all. It would not allow the alternative minimum tax to take away the benefits of marriage penalty relief either. Whereas we have before us as a basic amendment that which would only take care of one marriage penalty and touch two others, here is the opportunity to get rid of them all. In our tax system, no matter how large or small, whatever we do, we must see that the American public believes the tax system is fair. If there is a considerable judgment anywhere that something is not fair, then it ought to be corrected. Our amendment will do that, sir. Thank you.”