On the recordApril 13, 2000
the Republican led Senate is considering legislation that I have long advocated for working families--relief from the marriage tax penalty. This is not a limited problem. According to the Congressional Budget Office, almost half of all married couples--21 million--are affected by the marriage penalty. One study showed that over 640,000 couples in Virginia are affected. The marriage tax penalty unfairly affects middle class married working couples. For example, a manufacturing plant worker makes $30,500 a year in salary. His wife is a tenured elementary school teacher, also bringing home $30,500 a year in salary. If they both file their taxes as singles they would pay 15 percent in income tax. But if they choose to live their lives in holy matrimony and file jointly, their combined income of $61,000 pushes them into a higher tax bracket of 28%. The result is a tax penalty of approximately $1,400. The Republican marriage penalty relief bill would fix this unfairness without shifting of the tax burden and without the need for a tax increase on any individual. Middle and low income families would benefit as much as earners with higher incomes. The bipartisan support for eliminating the marriage penalty is overwhelming. The House of Representatives passed the bill with 268 votes.
Source
govinfo.gov




