Ben Cardin: “Mr. Speaker, the marriage penalty is wrong, we all acknowledge that. Persons should not have to pay additional taxes…”

“Mr. Speaker, the marriage penalty is wrong, we all acknowledge that. Persons should not have to pay additional taxes because they get married. It is wrong for someone who lives in the Third Congressional District in Maryland, it is wrong whatever Congressional District someone lives in. But let us explore why we have a marriage penalty in the Tax Code. In the 1940s, Congress felt it important to reward marriage by having the joint tax return. That allowed couples who got married to get a marriage bonus; that is they paid less taxes when they were married than they would if they filed two single returns. It was a good policy in the 1940s. In the 1960s, we heard from single taxpayers who were outraged that they had to pay such higher taxes. So the Congress provided relief in the 1960s for the singles, creating a larger marriage penalty. That was wrong to create a marriage penalty. And of course with the economic circumstances, and more and more spouses working and having comparable income, we now have a marriage penalty. We should do something about it. But recognize at least that half the people that are married are receiving a bonus because they are married. So why do I oppose the Republican bill? I oppose it first because it spends $180 billion to provide $80 billion of relief. That does not make good sense.”