S. 120Senate108th Congress (2003-2005)In Committee

Marriage Penalty Relief Act of 2003

Introduced January 9, 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 S154-155)

January 9, 2003

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SenateIntro Referral

Introduced in Senate

January 9, 2003

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S154)

January 9, 2003

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S154-155)

January 9, 2003

Floor Debate

16 members

What members said about S. 120 on the floor

5 Republicans11 Democrats
Russell D. Feingold
Sen. Russell D. FeingoldD-WI · Jan 9, 2003

Mr. President, I rise today to introduce the Crane Conservation Act of 2003. I am very pleased that the Senator from Louisiana, Ms. Landrieu, has joined me as a cosponsor of this bill. I propose this…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Jan 9, 2003

Mr. President, I rise today to re-introduce legislation at the start of this new Congress to protect those living along the California-Mexican border from harmful power plant emissions. This bill,…

Joseph I. Lieberman
Sen. Joseph I. LiebermanD-CT · Jan 9, 2003

Mr. President, I rise today to join my friend and colleague, Senator McCain, to introduce the first ever comprehensive legislation to limit the emissions of greenhouse gases in the United States.…

Kay Bailey Hutchison
Sen. Kay Bailey HutchisonR-TX · Jan 9, 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…

Barbara Boxer
Sen. Barbara BoxerD-CA · Jan 9, 2003

Mr. President, today I am reintroducing the child Support Enforcement Act. This bill will bring much-needed relief to the millions of families who are not receiving the child support they desperately…

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John McCain
Sen. John McCainR-AZ · Jan 9, 2003

Mr. President, the National Academy of Science has said, ``Greenhouse gases are accumulating in the Earth's atmosphere as a result of human activities, causing surface air temperatures and subsurface…

Jeff Bingaman
Sen. Jeff BingamanD-NM · Jun 24, 2004

Mr. President, I rise today with my colleagues Senators Hutchison and Landrieu to submit a resolution to convey the deepest sympathy of the Senate to the families of the young women who have been…

John D. Rockefeller IV
Sen. John D. Rockefeller IVD-WV · Jan 9, 2003

Mr. President, this budget cycle State legislators face the largest deficits in 50 years. To balance combined budget deficits of $60 to $85 billion, most States will be forced to raise taxes and cut…

John Edwards
Sen. John EdwardsD-NC · Jan 9, 2003

Mr. President, I rise to introduce, together with Senator Hollings, the Emergency Warning Act of 2003. In the event of a terrorist attack or natural disaster, Americans must know how to respond. In…

Harry Reid
Sen. Harry ReidD-NV · Jan 9, 2003

Mr. President. Today I am joined by Senators Clinton, Jeffords, Lieberman, Harkin and Edwards in introducing the Nuclear Security Act of 2003. The tragedy of September 11 taught us many things. It…

Paul S. Sarbanes
Sen. Paul S. SarbanesD-MD · Jan 9, 2003

Mr. President, I am pleased to join with Senator Shelby and others of my colleagues in introducing the National Flood Insurance Program Reauthorization Act of 2003. This legislation is similar to…

Kay Bailey Hutchison
Sen. Kay Bailey HutchisonR-TX · Jan 9, 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…

Bill Nelson
Sen. Bill NelsonD-FL · Jun 24, 2004

Mr. President, last week my colleague Senator Jay Rockefeller and I had the privilege of introducing the Advanced Directives Improvement and Education Act of 2004, which would improve an individual's…

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Richard C. Shelby
Sen. Richard C. ShelbyR-AL · Jan 9, 2003

Mr. President, I rise today to introduce the ``National Flood Insurance Program Reauthorization Act of 2003.'' This bill, which is cosponsored by the Ranking Democrat on the Banking Committee,…

Ben Nelson
Sen. Ben NelsonD-NE · Jan 9, 2003

Mr. President, today I am pleased to introduce legislation to assist State governments badly hurt by poor economic conditions and declining revenue. This legislation, that I am proud to be…

David Dreier
Rep. David DreierR-CA-26 · Jun 25, 2004

Mr. Speaker, pursuant to Senate Concurrent Resolution 120, 108th Congress, I move that the House do now adjourn.

Jon Kyl
Sen. Jon KylR-AZ · Jan 9, 2003

Mr. President, I ask unanimous consent that the text of this bill be printed in the Record.

Bill Text

Latest available legislative text

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Introduced in SenateIssued January 9, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 120 Introduced in Senate (IS)]

108th CONGRESS
1st Session
S. 120

To eliminate the marriage tax penalty permanently in 2003.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

January 9, 2003

Mrs. Hutchison (for herself, Mr. Bayh, Mr. Brownback, Mr. Hagel, Mr.
Fitzgerald, Mr. Cornyn, Mr. Cochran, and Mr. Burns) 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 ``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 ``$5,000'' in subparagraph (A) and
inserting ``200 percent of the dollar amount in effect
under subparagraph (C) for the taxable year'';
(B) by adding ``or'' at the end of subparagraph
(B);
(C) by striking ``in the case of'' and all that
follows in subparagraph (C) and inserting ``in any
other case.''; and
(D) by striking subparagraph (D).
(2) Technical amendments.--
(A) Subparagraph (B) of section 1(f)(6) of such
Code is amended by striking ``(other than with'' and
all that follows through ``shall be applied'' and
inserting ``(other than with respect to sections
63(c)(4) and 151(d)(4)(A)) shall be applied''.
(B) Paragraph (4) of section 63(c) of such Code is
amended by adding at the end the following flush
sentence:
``The preceding sentence shall not apply to the amount referred
to in paragraph (2)(A).''.
(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.--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 by
adding at the end the following new paragraph:
``(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) Technical amendments.--
(A) Subparagraph (A) of section 1(f)(2) of such
Code is amended by inserting ``except as provided in
paragraph (8),'' before ``by increasing''.
(B) The heading for subsection (f) of section 1 is
amended by inserting ``Elimination of Marriage Penalty
in 15-Percent Bracket;'' before ``Adjustments''.
(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 amendments.--Sections 301, 302, and 303(g) of
the Economic Growth and Tax Relief Reconciliation Act of 2001
are 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 section 303 (other
than subsection (g) of such section) of such Act (relating to
marriage penalty relief).
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