On the recordFebruary 2, 2000
Surely, Congress never voted to suddenly start taxing marriage. And to be honest, it happened very quietly, very subtly that people did not really focus on around here. For 30 years now, there have been two things in the Tax Code that ultimately effectively created that marriage penalty tax. The first is that there is a difference in the amount they get as a standard deduction. If they are two single people, both of them earning a living, living together, not living together, they get a standard deduction that is about $4,200. We would think that would double, so it would be $8,500. If they get married, they only qualify for a standard deduction of $7,100. So there is a $1,400 difference in the amount they get as a standard deduction off their taxes. That means they end up paying more taxes when they get married. The second way that this marriage penalty has crept into our tax system is through the bracket creep.
Source
govinfo.gov
