Making Marriage Tax Relief Permanent Act of 2003

Making Marriage Tax Relief Permanent Act of 2003 - Amends the Internal Revenue Code to accelerate elimination of the marriage tax penalty in the standard deduction and the 15 percent tax bracket.

[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 759 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 759

     To amend the Internal Revenue Code of 1986 to accelerate the 
 elimination of the marriage penalty in the standard deduction and in 
                the 15-percent income tax rate bracket.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 13, 2003

  Mr. Weller (for himself, Mrs. McCarthy of New York, Mr. Hayes, Mr. 
 Kirk, Mr. Shays, Mr. Hayworth, Mr. Rogers of Alabama, Mr. Buyer, Mr. 
 Cox, Mr. LaTourette, Mr. Shimkus, Mr. Akin, Mr. Mario Diaz-Balart of 
  Florida, Mrs. Myrick, Mr. Kline, Mr. Foley, Mr. Frelinghuysen, Mr. 
Upton, Mr. Janklow, Mr. Burton of Indiana, Mr. Cannon, Mr. Pearce, Mr. 
 Fossella, Mr. King of Iowa, Mr. Sensenbrenner, Mr. King of New York, 
Mrs. Kelly, Mr. McCotter, Mr. Wilson of South Carolina, Mr. Platts, Ms. 
  Berkley, Mr. Forbes, Mr. Barrett of South Carolina, Mr. Tiahrt, Mr. 
  Boehlert, Mr. Crane, Mr. Ryun of Kansas, Mr. LaHood, Mr. Oxley, Mr. 
    Johnson of Illinois, Mr. Weldon of Florida, Mr. Pitts, Ms. Ros-
  Lehtinen, Mr. Peterson of Pennsylvania, Mr. Beauprez, Mr. Franks of 
 Arizona, Mr. Simmons, Mr. Gilchrest, Mr. Rohrabacher, Mr. Kolbe, Mr. 
 Goode, Mr. Walsh, Mr. Sessions, Mr. Hostettler, Ms. Ginny Brown-Waite 
 of Florida, Mr. Culberson, and Mrs. Emerson) 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 accelerate the 
 elimination of the marriage penalty in the standard deduction and in 
                the 15-percent income tax rate bracket.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Making Marriage Tax Relief Permanent 
Act of 2003''.

SEC. 2. ACCELERATION OF ELIMINATION OF MARRIAGE PENALTY IN STANDARD 
              DEDUCTION.

    (a) In General.--Subparagraph (A) of section 63(c)(2) of the 
Internal Revenue Code of 1986, as amended by section 301 of the 
Economic Growth and Tax Relief Reconciliation Act of 2001, is amended 
by striking ``the applicable percentage'' and inserting ``200 
percent''.
    (b) Conforming Amendments.--
            (1) Subsection (c) of section 63 of such Code, as so 
        amended, is amended by striking paragraph (7).
            (2) Subsection (d) of section 301 of the Economic Growth 
        and Tax Relief Reconciliation Act of 2001 is amended by 
        striking ``December 31, 2004'' and inserting ``December 31, 
        2002''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2002.

SEC. 3. ACCELERATION OF ELIMINATION OF MARRIAGE PENALTY IN 15-PERCENT 
              RATE BRACKET.

    (a) In General.--Paragraph (8) of section 1(f) of the Internal 
Revenue Code of 1986, as amended by section 302 of the Economic Growth 
and Tax Relief Reconciliation Act of 2001, is amended to read as 
follows:
            ``(8) Elimination of marriage penalty in 15-percent 
        bracket.--With respect to taxable years beginning after 
        December 31, 2002, 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 Amendments.--
            (1) The heading for subsection (f) of section 1 of such 
        Code, as so amended, is amended by striking ``Phaseout'' and 
        inserting ``Elimination''.
            (2) Subsection (c) of section 302 of the Economic Growth 
        and Tax Relief Reconciliation Act of 2001 is amended by 
        striking ``December 31, 2004'' and inserting ``December 31, 
        2002''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2002.

SEC. 4. PROVISIONS MADE PERMANENT.

    Title IX of the Economic Growth and Tax Relief Reconciliation Act 
of 2001 shall not apply to the amendments made by this Act.
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