(Sec. 2) Amends the Internal Revenue Code to provide that the basic standard deduction for a married couple filing jointly shall be twice the basic standard deduction for an unmarried individual, beginning in 2001.
(Sec. 3) Provides that the 15 percent regular income tax bracket for a married couple filing jointly shall be twice the size of the corresponding bracket for an unmarried individual. Sets forth a graduated phase-in beginning in 2003 and fully effective in 2008.
Repeals provisions that reduce the refundable child credit and earned income credit by the amount of the taxpayer's alternative minimum tax, beginning in 2002.
(Sec. 4) Increases the beginning point of the phase-out range of the earned income credit for married couples filing jointly by $2,000, beginning in 2001.
[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6 Introduced in House (IH)]
106th CONGRESS
1st Session
H. R. 6
To amend the Internal Revenue Code of 1986 to eliminate the marriage
penalty by providing that the income tax rate bracket amounts, and the
amount of the standard deduction, for joint returns shall be twice the
amounts applicable to unmarried individuals.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 10, 1999
Mr. Weller (for himself, Mr. McIntosh, Ms. Danner, Mr. Riley, Mr.
Herger, Mr. Aderholt, Mr. Armey, Mr. Bachus, Mr. Baker, Mr. Ballenger,
Mr. Barcia, Mr. Barr of Georgia, Mr. Bartlett of Maryland, Mr. Barton
of Texas, Mr. Barrett of Nebraska, Mr. Bereuter, Ms. Biggert, Mr.
Bilirakis, Mr. Bliley, Mr. Blunt, Mr. Boehlert, Mr. Boehner, Mr.
Bonilla, Mrs. Bono, Mr. Brady of Texas, Mr. Bryant, Mr. Burton of
Indiana, Mr. Burr of North Carolina, Mr. Buyer, Mr. Calvert, Mr.
Cannon, Mr. Chabot, Mr. Chambliss, Mrs. Chenoweth, Mr. Clement, Mr.
Coble, Mr. Coburn, Mr. Collins, Mr. Cooksey, Mr. Cox, Mr. Crane, Mrs.
Cubin, Mr. Cunningham, Mr. Davis of Virginia, Mr. Deal of Georgia, Mr.
Diaz-Balart, Mr. Dickey, Mr. Doolittle, Mr. Dreier, Mr. Duncan, Ms.
Dunn, Mr. DeMint, Mr. Ehrlich, Mr. English, Mrs. Emerson, Mr. Ewing,
Mr. Fletcher, Mr. Foley, Mr. Forbes, Mr. Fossella, Mrs. Fowler, Mr.
Gekas, Mr. Gibbons, Mr. Gilchrest, Mr. Gillmor, Mr. Gilman, Mr. Goode,
Mr. Goodlatte, Mr. Goodling, Mr. Goss, Ms. Granger, Mr. Green of
Wisconsin, Mr. Greenwood, Mr. Gutknecht, Mr. Hall of Texas, Mr.
Hastings of Washington, Mr. Hansen, Mr. Hayes, Mr. Hayworth, Mr.
Hefley, Mr. Hill of Montana, Mr. Hilleary, Mr. Hoekstra, Mr. Horn, Mr.
Hostettler, Mr. Hulshof, Mr. Hunter, Mr. Hutchinson, Mr. Istook, Mr.
Jenkins, Mr. Jones of North Carolina, Mr. Sam Johnson of Texas, Mrs.
Kelly, Mr. King, Mr. Knollenberg, Mr. Kolbe, Mr. Kuykendall, Mr.
Largent, Mr. Latham, Mr. LaTourette, Mr. Lazio, Mr. Leach, Mr. Lewis of
Kentucky, Mr. Linder, Mr. Lipinski, Mr. LoBiondo, Mr. Lucas of
Oklahoma, Mr. Manzullo, Mr. Metcalf, Mr. Mica, Mr. Miller of Florida,
Mrs. Myrick, Mr. McCollum, Mr. McCrery, Mr. McHugh, Mr. McInnis, Mr.
McIntyre, Mr. McKeon, Mr. Ney, Mr. Nethercutt, Mr. Norwood, Mr. Nussle,
Mr. Ose, Mr. Oxley, Mr. Packard, Mr. Paul, Mr. Pease, Mr. Petri, Mr.
Peterson of Pennsylvania, Mr. Pickering, Mr. Pitts, Mr. Pombo, Mr.
Porter, Mr. Portman, Ms. Pryce of Ohio, Mr. Radanovich, Mr. Ramstad,
Mr. Regula, Mr. Reynolds, Mr. Roemer, Mr. Rohrabacher, Mr. Rogers, Mrs.
Roukema, Mr. Royce, Mr. Ryan of Wisconsin, Mr. Ryun of Kansas, Mr.
Salmon, Mr. Saxton, Mr. Scarborough, Mr. Schaffer, Mr. Sensenbrenner,
Mr. Sessions, Mr. Shays, Mr. Shadegg, Mr. Shaw, Mr. Sherwood, Mr.
Shows, Mr. Shuster, Mr. Simpson, Mr. Skeen, Mr. Skelton, Mr. Smith of
New Jersey, Mr. Smith of Texas, Mr. Souder, Mr. Spence, Mr. Stearns,
Mr. Stump, Mr. Sununu, Mr. Sweeney, Mr. Talent, Mr. Tancredo, Mrs.
Tauscher, Mr. Tauzin, Mr. Houghton, Mr. Terry, Mr. Thompson of
Mississippi, Mr. Tiahrt, Mr. Thune, Mr. Upton, Mr. Walden, Mr. Wamp,
Mr. Watkins, Mr. Watts of Oklahoma, Mr. Weldon of Florida, Mr.
Whitfield, Mrs. Wilson, Mr. Wolf, Mr. Young of Alaska, Mr. Callahan,
Mr. Graham, Mr. DeLay, Mr. Young of Florida, Mr. Quinn, Mr. Rogan, Ms.
Ros-Lehtinen, Mr. Livingston, Mr. Bass, Mr. Canady of Florida, Mr.
Cook, Mr. Ehlers, Mr. Everett, Mr. Franks of New Jersey, Mr. Hyde, Mr.
Lewis of California, Mrs. Northup, Mr. Bilbray, Mr. Combest, Mr.
Gallegly, Mr. Kingston, Mrs. Johnson of Connecticut, Mr. Stupak, Mr.
Condit, Ms. Stabenow, Mr. Ford, Mr. Wicker, Mr. Peterson of Minnesota,
Mr. Cramer, Mr. Toomey, Mr. Gary Miller of California, Mr. Kasich, Mr.
Moran of Virginia, and Mr. Rahall) introduced the following bill; which
was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to eliminate the marriage
penalty by providing that the income tax rate bracket amounts, and the
amount of the standard deduction, for joint returns shall be twice the
amounts applicable to unmarried individuals.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.
(a) Short Title.--This Act may be cited as the ``Marriage Tax
Elimination Act of 1999''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.
(c) Section 15 Not To Apply.--No amendment made by section 2 shall
be treated as a change in a rate of tax for purposes of section 15 of
the Internal Revenue Code of 1986 .
SEC. 2. ELIMINATION OF MARRIAGE PENALTY IN INDIVIDUAL INCOME TAX RATES.
(a) General Rule.--Section 1 (relating to tax imposed) is amended
by striking subsections (a) through (e) and inserting the following:
``(a) Married Individuals Filing Joint Returns and Surviving
Spouses.--There is hereby imposed on the taxable income of--
``(1) every married individual (as defined in section 7703)
who makes a single return jointly with his spouse under section
6013, and
``(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table:
``If taxable income is: The tax is:
Not over $51,500...............
15% of taxable income.
Over $51,500 but not over
$124,900.
$7,725, plus 28% of the excess
over $51,500
Over $124,900 but not over
$260,500.
$28,277, plus 31% of the excess
over $124,900
Over $260,500 but not over
$566,300.
$70,313, plus 36% of the excess
over $260,500
Over $566,300..................
$180,401, plus 39.6% of the
excess over $566,300.
``(b) Heads of Households.--There is hereby imposed on the taxable
income of every head of a household (as defined in section 2(b)) a tax
determined in accordance with the following table:
``If taxable income is: The tax is:
Not over $34,550...............
15% of taxable income.
Over $34,550 but not over
$89,150.
$5,182.50, plus 28% of the
excess over $34,550.
Over $89,150 but not over
$144,400.
$20,470.50, plus 31% of the
excess over $89,150.
Over $144,400 but not over
$283,150.
$37,598, plus 36% of the excess
over $144,400.
Over $283,150..................
$87,548, plus 39.6% of the
excess over $283,150.
``(c) Other Individuals.--There is hereby imposed on the taxable
income of every individual (other than an individual to whom subsection
(a) or (b) applies) a tax determined in accordance with the following
table:
``If taxable income is: The tax is:
Not over $25,750...............
15% of taxable income.
Over $25,750 but not over
$62,450.
$3,862.50, plus 28% of the
excess over $25,750.
Over $62,450 but not over
$130,250.
$14,138.50, plus 31% of the
excess over $62,450.
Over $130,250 but not over
$283,150.
$35,156.50, plus 36% of the
excess over $130,250.
Over $283,150..................
$90,200.50, plus 39.6% of the
excess over $283,150.
``(d) Estates and Trusts.--There is hereby imposed on the taxable
income of--
``(1) every estate, and
``(2) every trust,
taxable under this subsection a tax determined in accordance with the
following table:
``If taxable income is: The tax is:
Not over $1,750................
15% of taxable income.
Over $1,750 but not over $4,050
$262.50, plus 28% of the excess
over $1,750.
Over $4,050 but not over $6,200
$906.50, plus 31% of the excess
over $4,050.
Over $6,200 but not over $8,450
$1,573, plus 36% of the excess
over $6,200.
Over $8,450....................
$2,383, plus 39.6% of the
excess over $8,450.''.
(b) Inflation Adjustment To Apply in Determining Rates for 2000.--
Subsection (f) of section 1 is amended--
(1) by striking ``1993'' in paragraph (1) and inserting
``1999'',
(2) by striking ``1992'' in paragraph (3)(B) and inserting
``1998'', and
(3) by striking paragraph (7).
(c) Conforming Amendments.--
(1) The following provisions are each amended by striking
``1992'' and inserting ``1998'' each place it appears:
(A) Section 25A(h).
(B) Section 32(j)(1)(B).
(C) Section 41(e)(5)(C).
(D) Section 59(j)(2)(B).
(E) Section 63(c)(4)(B).
(F) Section 68(b)(2)(B).
(G) Section 135(b)(2)(B)(ii).
(H) Section 151(d)(4).
(I) Section 220(g)(2).
(J) Section 221(g)(1)(B).
(K) Section 512(d)(2)(B).
(L) Section 513(h)(2)(C)(ii).
(M) Section 685(c)(3)(B).
(N) Section 877(a)(2).
(O) Section 911(b)(2)(D)(ii)(II).
(P) Section 2032A(a)(3)(B).
(Q) Section 2503(b)(2)(B).
(R) Section 2631(c)(1)(B).
(S) Section 4001(e)(1)(B).
(T) Section 4261(e)(4)(A)(ii).
(U) Section 6039F(d).
(V) Section 6323(i)(4)(B).
(W) Section 6601(j)(3)(B).
(X) Section 7430(c)(1).
(2) Subclause (II) of section 42(h)(6)(G)(i) is amended by
striking ``1987'' and inserting ``1998''.
(3) Subparagraph (B) of section 132(f)(6) is amended by
inserting before the period ``, determined by substituting
`calendar year 1992' for `calendar year 1998' in subparagraph
(B) thereof''.
(4) Sections 468B(b)(1), 511(b)(1), 641(a), 641(d)(2)(A),
and 685(d) are each amended by striking ``section 1(e)'' each
place it appears and inserting ``section 1(d)''.
(5) Sections 1(f)(2) and 904(b)(3)(E)(ii) are each amended
by striking ``(d), or (e)'' and inserting ``or (d)''.
(6) Paragraph (1) of section 1(f) is amended by striking
``(d), and (e)'' and inserting ``and (d)''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1999.
SEC. 3. ELIMINATION OF MARRIAGE PENALTY IN STANDARD DEDUCTION.
(a) In General.--Paragraph (2) of section 63(c) (relating to
standard deduction) is amended to read as follows:
``(2) Basic standard deduction.--For purposes of paragraph
(1), the basic standard deduction is--
``(A) $8,600 in the case of--
``(i) a joint return, or
``(ii) a surviving spouse (as defined in
section 2(a)),
``(B) $6,350 in the case of a head of household (as
defined in section 2(b)), or
``(C) $4,300 in any other case.''
(b) Technical Amendments.--
(1) Paragraph (4) of section 63(c) is amended to read as
follows:
``(4) Adjustments for inflation.--In the case of any
taxable year beginning in a calendar year after 1999, each
dollar amount contained in paragraph (2) or (5) or subsection
(f) shall be increased by an amount equal to--
``(A) such dollar amount, multiplied by
``(B) the cost-of-living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins.''
(2) Subparagraph (A) of section 63(c)(5) is amended by
striking ``$500'' and inserting ``$700''.
(3) Subsection (f) of section 63 is amended by striking
``$600'' each place it appears and inserting ``$850'' and by
striking ``$750'' in paragraph (3) and inserting ``$1,050''.
(4) Subparagraph (B) of section 1(f)(6) is amended by
striking ``subsection (c)(4) of section 63 (as it applies to
subsections (c)(5)(A) and (f) of such section)'' and inserting
``section 63(c)(4)''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1999.
<all>
DEBATE - The House resumed debate on H.R. 6.
DEBATE - Pursuant to the provisions of H. Res. 419, the House proceeded with one hour of debate on the Rangel amendment in the nature of a substitute.
Pursuant to H. Res. 419, the previous question was ordered on the Rangel amendment and on the bill.
Mr. Hill (IN) moved to recommit with instructions to Ways and Means.
DEBATE - The House proceeded with 10 minutes of debate on the motion to recommit with instructions. The instructions contained in the motion require the Committee on Ways and Means to report the bill back to the house with an amendment that 1) corrects the disparity in the Tax Code affecting married couples, including those married couples receiving the EIC (marriage penalty) and insures this correction is fully available to middle income married couples with children; and 2) which provides that the effectiveness of the tax reduction contained therein is contingent on a certification by the Director of OMB, based on the most recently adopted concurrent resolution on the budget and any other relevant legislation which has been enacted.
The previous question on the motion to recommit with instructions was ordered without objection.
On motion to recommit with instructions Failed by recorded vote: 196 - 230 (Roll no. 14).
Roll Call #14 (House)Passed/agreed to in House: On passage Passed by the Yeas and Nays: 268 - 158 (Roll no. 15).(text: CR H292-293)
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On passage Passed by the Yeas and Nays: 268 - 158 (Roll no. 15). (text: CR H292-293)
Roll Call #15 (House)Motion to reconsider laid on the table Agreed to without objection.
The title of the measure was amended. Agreed to without objection.
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 437.
Motion to proceed to consideration of measure agreed to in Senate by Unanimous Consent. (consideration: CR S2506-2520)
Measure laid before Senate by motion.
Cloture motion on the underlying legislation presented in Senate.
Considered by Senate. By Unanimous Consent. (consideration: CR S2587-2588, S2590-2600)
Considered by Senate. (consideration: CR S2673-2674; S2699)
Cloture on the underlying legislation not invoked in Senate by Yea-Nay Vote. 53 - 45. Record Vote Number: 83.
Roll Call #83 (Senate)Considered by Senate. (consideration: CR S2965-2966)