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.

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

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.

END