Permanent Marriage Penalty Relief Act of 2011

Permanent Marriage Penalty Relief Act of 2011 - Renders inapplicable the general terminating date (i.e., December 31, 2012) of the Economic Growth and Tax Relief Reconciliation Act of 2001 to provisions of that Act that eliminate the tax effect known as the marriage penalty in the standard tax deduction, the 15% income tax bracket, and the earned income tax credit.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 11 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                 S. 11

       To provide permanent tax relief from the marriage penalty.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

             January 25 (legislative day, January 5), 2011

 Mrs. Hutchison (for herself, Mr. Vitter, Mr. Ensign, Mr. Johanns, and 
  Mr. Cornyn) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
       To provide permanent tax relief from the marriage penalty.

    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 ``Permanent Marriage Penalty Relief 
Act of 2011''.

SEC. 2. REPEAL OF SUNSET ON MARRIAGE PENALTY RELIEF.

    Title IX of the Economic Growth and Tax Relief Reconciliation Act 
of 2001 (relating to sunset of provisions of such Act) shall not apply 
to sections 301, 302, and 303(a) of such Act (relating to marriage 
penalty relief).
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