Amends the Internal Revenue Code to make permanent the following provisions of the Economic Growth and Tax Reconciliation Act of 2001: (1) the increased standard deduction for married taxpayers filing joint returns or for surviving spouses (twice the deduction for single taxpayers); (2) the increase in the taxable income level for qualifying married taxpayers filing joint returns or surviving spouses for the 15-percent tax bracket; and (3) provisions concerning the earned income tax credit, including those increasing the credit's phaseout amounts in the case of joint returns.
[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4181 Introduced in House (IH)]
108th CONGRESS
2d Session
H. R. 4181
To amend the Internal Revenue Code of 1986 to permanently extend the
increased standard deduction, and the 15-percent individual income tax
rate bracket expansion, for married taxpayers filing joint returns.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 21, 2004
Mr. Gerlach (for himself, Mr. Weller, Mr. Hastings of Washington, Mr.
Greenwood, Mr. Vitter, Mr. Simmons, Mr. Cantor, Mr. Hensarling, Mr.
Shimkus, Mr. Toomey, Mrs. Miller of Michigan, Mr. Doolittle, Mr. Cox,
Mrs. Kelly, Mr. Murphy, Mr. Bartlett of Maryland, Mr. Shuster, Mr.
Crenshaw, Mr. Rohrabacher, Mr. Burr, Mr. Forbes, Mr. Keller, Mr.
Gillmor, Mr. Schrock, Mr. Hayworth, Mr. Herger, Mr. McInnis, Ms. Dunn,
Mr. Rogers of Alabama, Mr. Ryun of Kansas, Mr. Brady of Texas, Mr.
Hayes, Mr. Ballenger, Mr. Souder, Mr. Smith of Texas, Mr. Gibbons, Mr.
Istook, Mr. Otter, Mrs. Johnson of Connecticut, Mr. Wicker, Mr. Shaw,
Mr. Crane, Mr. Graves, Mr. Wilson of South Carolina, Ms. Pryce of Ohio,
Mr. Tiberi, Mrs. Jo Ann Davis of Virginia, Mr. Barrett of South
Carolina, Mr. English, Mr. Pickering, Mr. Chocola, Mr. Porter, Mr.
Hall, Mr. Terry, Mr. Rehberg, and Mr. Sweeney) 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 permanently extend the
increased standard deduction, and the 15-percent individual income tax
rate bracket expansion, for married taxpayers filing joint returns.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. EXTENSION OF INCREASED STANDARD DEDUCTION FOR MARRIED
TAXPAYERS FILING JOINT RETURNS.
(a) In General.--Paragraph (2) of section 63(c) of the Internal
Revenue Code of 1986 (relating to basic standard deduction) is amended
to read as follows:
``(2) Basic standard deduction.--For purposes of paragraph
(1), the basic standard deduction is--
``(A) 200 percent of the dollar amount in effect
under subparagraph (C) for the taxable year in the case
of--
``(i) a joint return, or
``(ii) a surviving spouse (as defined in
section 2(a)),
``(B) $4,400 in the case of a head of household (as
defined in section 2(b)), or
``(C) $3,000 in any other case.''.
(b) Conforming Amendments.--
(1) Section 63(c)(4) of such Code is amended by striking
``(2)(D)'' each place it occurs and inserting ``(2)(C)''.
(2) Section 63(c) of such Code is amended by striking
paragraph (7).
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2004.
SEC. 2. EXTENSION OF 15-PERCENT INDIVIDUAL INCOME TAX RATE BRACKET
EXPANSION FOR MARRIED TAXPAYERS FILING JOINT RETURNS.
(a) In General.--Paragraph (8) of section 1(f) of the Internal
Revenue Code of 1986 (relating to phaseout of marriage penalty in 15-
percent bracket) is amended to read as follows:
``(8) Elimination of marriage penalty in 15-percent
bracket.--With respect to taxable years beginning after
December 31, 2004, in prescribing the tables under paragraph
(1)--
``(A) the maximum taxable income in the 15 percent
rate bracket in the table contained in subsection (a)
(and the minimum taxable income in the next higher
taxable income bracket in such table) shall be 200
percent of the maximum taxable income in the 15-percent
rate bracket in the table contained in subsection (c)
(after any other adjustment under this subsection), and
``(B) the comparable taxable income amounts in the
table contained in subsection (d) shall be \1/2\ of the
amounts determined under subparagraph (A).''.
(b) Conforming Amendment.--The heading for subsection (f) of
section 1 of such Code is amended by striking ``Phaseout'' and
inserting ``Elimination''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2004.
SEC. 3. REPEAL OF SUNSET.
Title IX of the Economic Growth and Tax Relief Reconciliation Act
of 2001 shall not apply to the amendments made by sections 301 and 302
of such Act.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Rules Committee Resolution H. Res. 607 Reported to House. Rule provides for consideration of H.R. 4181 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. A specified amendment is in order.
Rule H. Res. 607 passed House.
Considered under the provisions of rule H. Res. 607. (consideration: CR H2429-2449; text of measure as introduced in House: CR H2429)
Rule provides for consideration of H.R. 4181 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. A specified amendment is in order.
DEBATE - The House proceeded with one hour of debate on H.R. 4181, as amended.
DEBATE - Pursuant to House Resolution 607, the House proceeded with one hour of debate on the Rangel amendment in the nature of a substitute.
Mr. Stenholm moved to recommit with instructions to Ways and Means. (consideration: CR H2447-2448; text: CR H2447)
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DEBATE - The House proceeded with 10 minutes of debate on the Stenholm motion to recommit with instructions. The instructions contained in the motion seek to require that no provision of the Act shall take effect unless the Secretary of the Treasury certifies that, upon enactment, the public debt limit is sufficient to allow for the increased borrowing required as a result of the Act over the next 10 years.
The previous question on the motion to recommit with instructions was ordered without objection.
On motion to recommit with instructions Failed by the Yeas and Nays: 199 - 220 (Roll no. 137).
Roll Call #137 (House)Passed/agreed to in House: On passage Passed by recorded vote: 323 - 95 (Roll no. 138).
Roll Call #138 (House)On passage Passed by recorded vote: 323 - 95 (Roll no. 138).
Roll Call #138 (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. 495.