S. 1196Senate108th Congress (2003-2005)In Committee

Permanent Marriage Penalty Relief Act of 2003

Introduced June 5, 2003

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7489)

June 5, 2003

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SenateIntro Referral

Introduced in Senate

June 5, 2003

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S7488-7489)

June 5, 2003

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7489)

June 5, 2003

Floor Debate

23 members

What members said about S. 1196 on the floor

13 Republicans9 Democrats1 Independent
Christopher S. Bond
Sen. Christopher S. BondR-MO · Feb 4, 2004

Will my friend from Nevada yield for a question? Mr. President, I appreciate very much my distinguished copartner on the Transportation Subcommittee talking about the need to get this bill through…

James M. Inhofe
Sen. James M. InhofeR-OK · Feb 4, 2004

Yesterday, we had several occasions where we were trying to stay on the bill, and we kept saying: All right, one more person, one more person, one more person. As manager of the bill, I am going to…

James M. Jeffords
Sen. James M. JeffordsI-VT · Feb 4, 2004

I thank the chairman. As has been pointed out already by one of our members, the bill we are talking about is rather extensive. But it was not done quickly or without the tremendous work of staff and…

Thomas A. Daschle
Sen. Thomas A. DaschleD-SD · Feb 4, 2004

Mr. President, if we have an impasse about scheduling this afternoon, I wonder if it would be appropriate to ask consent that we have morning business tomorrow immediately after we commence Senate…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Jun 5, 2003

Mr. President, in June 1999, the United States Supreme Court issued a pair of decisions that altered the legal landscape with respect to intellectual property. I am referring to Florida Prepaid v.…

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Harry Reid
Sen. Harry ReidD-NV · Feb 4, 2004

Mr. President, if the Senator will yield, I think we could probably work this out. Why don't we go ahead and get rid of the Bond amendment--all they want is a time certain--and have them come and…

Michael B. Enzi
Sen. Michael B. EnziR-WY · Jun 5, 2003

Mr. President, imagine for a moment you have gone to the doctor to have a medical condition evaluated. Uncertain as to what your injury may be, your doctor sends you to a specialist for a medical…

William H. Frist
Sen. William H. FristR-TN · Feb 4, 2004

Mr. President, this morning the Senate and House were privileged to conduct a joint meeting--a wonderful meeting--to hear a powerful address by President Aznar of Spain. I again thank President…

Wayne Allard
Sen. Wayne AllardR-CO · Feb 4, 2004

Mr. President, I thank the Senator from Wyoming for his statement. I have worked with him on the Environment and Public Works Committee on this important piece of legislation. The fact is there are a…

Judd Gregg
Sen. Judd GreggR-NH · Feb 4, 2004

Mr. President, I rise again as we proceed on the bill to present my concerns about where we are in the process relative to the highway bill and relative to the management of the Federal budget. The…

Craig Thomas
Sen. Craig ThomasR-WY · Feb 4, 2004

Mr. President, I thank my friend from Missouri. I am glad this conversation is going on. Certainly there isn't anything before us that is more immediate in need and more important than this highway…

Mike DeWine
Sen. Mike DeWineR-OH · Jun 5, 2003

Mr. President, I rise today, along with Senators Domenici, Leahy, Grassley, and Cantwell, to introduce the ``Mentally Ill Offender Treatment and Crime Reduction Act of 2003.'' This bipartisan measure…

Byron L. Dorgan
Sen. Byron L. DorganD-ND · Jun 5, 2003

Mr. President, today I am happy to be joining my colleague Senator Lindsey Graham in introducing the YMCA Healthy Teen Act. Senator Graham and I are introducing this bill along with Senators Bunning,…

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Maria Cantwell
Sen. Maria CantwellD-WA · Jun 5, 2003

Mr. President, I am proud to join with Senator DeWine and Senator Patrick Leahy along with Senators Grassley and Domenici in cosponsoring this important legislation. This bill will take steps to…

Russell D. Feingold
Sen. Russell D. FeingoldD-WI · Jun 5, 2003

Mr. President, today I am introducing legislation that will help to ensure that all of our veterans know about Federal benefits to which they may be entitled by improving outreach programs conducted…

Christopher J. Dodd
Sen. Christopher J. DoddD-CT · Jun 5, 2003

Mr. President, I rise today to introduce the Focus on Committed and Underpaid Staff for Children's Sake Act. I am pleased that Senators Kennedy, Murray, and Bingaman are joining me as original…

Richard J. Durbin
Sen. Richard J. DurbinD-IL · Jun 5, 2003

Mr. President, today I am introducing the Consumer and Small Business Energy Commission Act. I am pleased to have the support of the Senator from Michigan, Senator Stabenow, in introducing this…

Mitch McConnell
Sen. Mitch McConnellR-KY · Sep 21, 2004

Mr. President, it is after Labor Day so the campaign rhetoric is in full bloom. One thing we have already heard and continue to hear is this charge of a ``do-nothing'' Congress. And in yet another…

Lisa Murkowski
Sen. Lisa MurkowskiR-AK · Jun 5, 2003

Mr. President, I rise to introduce a bill that will have a profound effect on the retention of good teachers, administrators, and other school staff in remote and rural areas of Alaska and in the…

Jon Kyl
Sen. Jon KylR-AZ · Jun 5, 2003

Mr. President, I rise today with Senators Bingaman, Rockefeller, McCain, Frist, Alexander, Lincoln, Bunning, Smith, Bob Graham, Santorum, Kerry, Kennedy and Hatch to introduce a modest but important…

Ron Wyden
Sen. Ron WydenD-OR · Jun 5, 2003

Mr. President, I am pleased today to introduce the Capital Construction Fund Qualified Withdrawal Act of 2003. My friends and colleagues, Senator Smith and Senator Murray, join me in introducing this…

Kay Bailey Hutchison
Sen. Kay Bailey HutchisonR-TX · Jun 5, 2003

Mr. President, I am pleased to introduce a bill to provide permanent tax relief from one of the most egregious, anti- family aspects of the tax code--the marriage penalty. Relieving American…

Kay Bailey Hutchison
Sen. Kay Bailey HutchisonR-TX · Jun 5, 2003

Mr. President, I am pleased to introduce a bill to provide permanent tax relief from one of the most egregious, anti- family aspects of the tax code--the marriage penalty. Relieving American…

Saxby Chambliss
Sen. Saxby ChamblissR-GA · Jun 5, 2003

Mr. President, I rise today to introduce the Hunting Heritage Protection Act. With the introduction of this important legislation, we are able to acknowledge our Nation's rich heritage of hunting.…

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in SenateIssued June 5, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 1196 Introduced in Senate (IS)]

108th CONGRESS
1st Session
S. 1196

To eliminate the marriage tax penalty permanently in 2003.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

June 5, 2003

Mrs. Hutchison (for herself, Mr. Brownback, Mr. Bunning, Mr. Burns, Mr.
Cochran, Mr. Fitzgerald, and Mr. Hagel) introduced the following bill;
which was read twice and referred to the Committee on Finance

_______________________________________________________________________

A BILL

To eliminate the marriage tax penalty permanently in 2003.

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 2003''.

SEC. 2. ACCELERATION OF MARRIAGE PENALTY RELIEF PROVISIONS.

(a) Elimination of Marriage Penalty in Standard Deduction.--
(1) In general.--Paragraph (2) of section 63(c) of the
Internal Revenue Code of 1986 (relating to standard deduction)
is amended--
(A) by striking ``the applicable percentage of the
dollar amount in effect under subparagraph (D)'' in
subparagraph (A) and inserting ``200 percent of the
dollar amount in effect under subparagraph (C)'';
(B) by adding ``or'' at the end of subparagraph
(B);
(C) by striking subparagraph (C);
(D) by redesignating subparagraph (D) as
subparagraph (C); and
(E) by striking the last sentence.
(2) Conforming amendments.--
(A) Paragraph (4) of section 63(c) of such Code is
amended by striking ``(2)(D)'' each place it appears
and inserting ``(2)(C)''.
(B) Paragraph (7) of section 63(c) of such Code is
repealed.
(3) Effective date.--The amendments made by this subsection
shall apply to taxable years beginning after December 31, 2002.
(b) Elimination of Marriage Penalty in 15-Percent Bracket.--
(1) In general.--Paragraph (8) of Section 1(f) of the
Internal Revenue Code of 1986 (relating to adjustments in tax
tables so that inflation will not result in tax increases) is
amended to read as follows:
``(8) Elimination of marriage penalty in 15-percent
bracket.--
``(A) In general.--With respect to taxable years
beginning after December 31, 2002, in prescribing the
tables under paragraph (1)--
``(i) 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
``(ii) the comparable taxable income
amounts in the table contained in subsection
(d) shall be \1/2\ of the amounts determined
under clause (i).
``(B) Rounding.--If any amount determined under
subparagraph (A)(i) is not a multiple of $50, such
amount shall be rounded to the next lowest multiple of
$50.''.
(2) Conforming amendment.--The heading for subsection (f)
of section 1 of such Code is amended by striking ``Phaseout''
and inserting ``Elimination''.
(3) Effective date.--The amendments made by this subsection
shall apply to taxable years beginning after December 31, 2002.
(c) Marriage Penalty Relief for Earned Income Credit.--
(1) Increased phaseout amount.--
(A) In general.--Section 32(b)(2)(B) of the
Internal Revenue Code of 1986 (relating to amounts) is
amended by striking ```increased by--'' and all that
follows and inserting ``increased by $3,000.''.
(B) Inflation adjustment.--Paragraph (1)(B)(ii) of
section 32(j) of such Code (relating to inflation
adjustments) is amended to read as follows:
``(ii) in the case of the $3,000 amount in
subsection (b)(2)(B), by substituting `calendar
year 2003' for `calendar year 1992' in
subparagraph (B) of such section 1.''.
(C) Effective date.--The amendments made by this
paragraph shall apply to taxable years beginning after
December 31, 2002.
(2) Expansion of mathematical error authority.--
(A) In general.--Paragraph (2) of section 6213(g)
of such Code is amended by striking ``and'' at the end
of subparagraph (K), by striking the period at the end
of subparagraph (L) and inserting ``, and'', and by
inserting after subparagraph (L) the following new
subparagraph:
``(M) the entry on the return claiming the credit
under section 32 with respect to a child if, according
to the Federal Case Registry of Child Support Orders
established under section 453(h) of the Social Security
Act, the taxpayer is a noncustodial parent of such
child.''.
(B) Effective date.--The amendment made by this
paragraph shall take effect on January 1, 2003.
(d) Conforming Amendments.--
(1) Repeal of amendment.--Sections 303(g) of the Economic
Growth and Tax Relief Reconciliation Act of 2001 is repealed.
(2) Repeal of Sunset.--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 (other than subsection (g) of such section 303) of such
Act (relating to marriage penalty relief).
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