DISTRIBUTIONAL EFFECTS OF 

THE CONFERENCE AGREEMENT FOR H.R. 4810, 

THE “MARRIAGE TAX RELIEF RECONCILIATION ACT OF 2000”

Prepared by the Staff 

of the 

JOINT COMMITTEE ON TAXATION 

July 20, 2000 

JCX-80-00 
DISTRIBUTIONAL EFFECTS OF THE CONFERENCE AGREEMENT FOR H.R. 4810, 

THE "MARRIAGE TAX RELIEF RECONCILIATION ACT OF 2000" (1)

 Calendar Year 2000

CHANGE IN FEDERAL TAXES (3) FEDERAL TAXES (3) Effec

INCOME FEDERAL UNDER UNDER Prese

CATEGORY (2) TAXES (3) PRESENT LAW PROPOSAL Law 

Millions Percent Billions Percent Billions Percent Perce

Less than $10,000......... -$16 -0.2% $7 0.4% $7 0.4% 8.3%  10,000 to 20,000......... -249 -1.0% 26 1.6% 26 1.6% 7.2%  20,000 to 30,000......... -873 -1.4% 61 3.8% 60 3.8% 12.6 30,000 to 40,000......... -1,017 -1.1% 92 5.8% 91 5.7% 16.3 40,000 to 50,000......... -1,004 -1.0% 104 6.5% 103 6.5% 17.7 50,000 to 75,000......... -1,970 -0.7% 266 16.7% 264 16.7% 20.2 75,000 to 100,000......... -1,923 -0.8% 234 14.7% 232 14.6% 22.7100,000 to 200,000........ -1,555 -0.4% 365 22.9% 364 23.0% 25.0200,000 and over........... -328 -0.1% 438 27.5% 438 27.7% 28.2Total, All Taxpayers..... -$8,934 -0.6% $1,592 100.0% $1,583 100.0% 21.4

Source: Joint Committee on Taxation

Detail may not add to total due to rounding.-----------------------------------------------------(1) Includes increases in the standard deduction, 15% bracket, and EIC phaseout level for married couples and repeal o on personal credits.(2) The income concept used to place tax returns into income categories is adjusted gross income (AGI) plus: [1] tax-exe interest, [2] employer contributions for health plans and life insurance, [3] employer share of FICA tax, [4] worker’s co [5] nontaxable social security benefits, [6] insurance value of Medicare benefits, [7] alternative minimum tax preferenc [8] excluded income of U.S. citizens living abroad. Categories are measured at 2000 levels.(3) Federal taxes are equal to individual income tax (including the outlay portion of the EIC), employment tax (attributed to  and excise taxes (attributed to consumers). Corporate income tax is not included due to uncertainty concerning the  Individuals who are dependents of other taxpayers and taxpayers with negative income are excluded from the analys Does not include indirect effects.(4) The effective tax rate is equal to Federal taxes described in footnote (3) divided by: income described in footnote (2) p income attributable to the proposal.

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DISTRIBUTIONAL EFFECTS OF THE CONFERENCE AGREEMENT FOR H.R. 4810, 

THE "MARRIAGE TAX RELIEF RECONCILIATION ACT OF 2000" (1)

 Calendar Year 2001

CHANGE IN FEDERAL TAXES (3) FEDERAL TAXES (3) Effec

INCOME FEDERAL UNDER UNDER Prese

CATEGORY (2) TAXES (3) PRESENT LAW PROPOSAL Law 

Millions Percent Billions Percent Billions Percent Perce

Less than $10,000......... -$17 -0.2% $7 0.4% $7 0.4% 8.6%  10,000 to 20,000......... -252 -1.0% 26 1.5% 25 1.5% 7.2%  20,000 to 30,000......... -830 -1.3% 62 3.7% 61 3.7% 12.5 30,000 to 40,000......... -1,042 -1.1% 95 5.7% 94 5.7% 16.2 40,000 to 50,000......... -1,006 -1.0% 105 6.3% 104 6.3% 17.5 50,000 to 75,000......... -2,084 -0.8% 276 16.6% 274 16.6% 20.1 75,000 to 100,000......... -2,723 -1.1% 246 14.8% 243 14.7% 22.6100,000 to 200,000........ -2,654 -0.7% 393 23.6% 390 23.6% 25.0200,000 and over........... -575 -0.1% 457 27.4% 456 27.6% 28.4Total, All Taxpayers..... -$11,182 -0.7% $1,665 100.0% $1,654 100.0% 21.5

Source: Joint Committee on Taxation

Detail may not add to total due to rounding.-----------------------------------------------------(1) Includes increases in the standard deduction, 15% bracket, and EIC phaseout level for married couples and repeal o on personal credits.(2) The income concept used to place tax returns into income categories is adjusted gross income (AGI) plus: [1] tax-exe interest, [2] employer contributions for health plans and life insurance, [3] employer share of FICA tax, [4] worker’s co [5] nontaxable social security benefits, [6] insurance value of Medicare benefits, [7] alternative minimum tax preferenc [8] excluded income of U.S. citizens living abroad. Categories are measured at 2000 levels.(3) Federal taxes are equal to individual income tax (including the outlay portion of the EIC), employment tax (attributed to  and excise taxes (attributed to consumers). Corporate income tax is not included due to uncertainty concerning the  Individuals who are dependents of other taxpayers and taxpayers with negative income are excluded from the analys Does not include indirect effects.(4) The effective tax rate is equal to Federal taxes described in footnote (3) divided by: income described in footnote (2) p income attributable to the proposal.

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DISTRIBUTIONAL EFFECTS OF THE CONFERENCE AGREEMENT FOR H.R. 4810, 

THE "MARRIAGE TAX RELIEF RECONCILIATION ACT OF 2000" (1)

 Calendar Year 2002

CHANGE IN FEDERAL TAXES (3) FEDERAL TAXES (3) Effec

INCOME FEDERAL UNDER UNDER Prese

CATEGORY (2) TAXES (3) PRESENT LAW PROPOSAL Law 

Millions Percent Billions Percent Billions Percent Perce

Less than $10,000......... -$17 -0.2% $7 0.4% $7 0.4% 9.0%  10,000 to 20,000......... -247 -0.9% 26 1.5% 26 1.5% 7.3%  20,000 to 30,000......... -836 -1.3% 63 3.6% 63 3.6% 12.4 30,000 to 40,000......... -1,092 -1.1% 97 5.6% 96 5.6% 16.1 40,000 to 50,000......... -1,103 -1.0% 109 6.3% 108 6.3% 17.6 50,000 to 75,000......... -2,646 -0.9% 287 16.5% 284 16.5% 20.0 75,000 to 100,000......... -4,514 -1.8% 257 14.8% 253 14.7% 22.5100,000 to 200,000........ -4,887 -1.2% 417 24.0% 412 23.9% 25.1200,000 and over........... -1,026 -0.2% 474 27.3% 473 27.5% 28.5Total, All Taxpayers..... -$16,367 -0.9% $1,738 100.0% $1,721 100.0% 21.5

Source: Joint Committee on Taxation

Detail may not add to total due to rounding.-----------------------------------------------------(1) Includes increases in the standard deduction, 15% bracket, and EIC phaseout level for married couples and repeal o on personal credits.(2) The income concept used to place tax returns into income categories is adjusted gross income (AGI) plus: [1] tax-exe interest, [2] employer contributions for health plans and life insurance, [3] employer share of FICA tax, [4] worker’s co [5] nontaxable social security benefits, [6] insurance value of Medicare benefits, [7] alternative minimum tax preferenc [8] excluded income of U.S. citizens living abroad. Categories are measured at 2000 levels.(3) Federal taxes are equal to individual income tax (including the outlay portion of the EIC), employment tax (attributed to  and excise taxes (attributed to consumers). Corporate income tax is not included due to uncertainty concerning the  Individuals who are dependents of other taxpayers and taxpayers with negative income are excluded from the analys Does not include indirect effects.(4) The effective tax rate is equal to Federal taxes described in footnote (3) divided by: income described in footnote (2) p income attributable to the proposal.

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DISTRIBUTIONAL EFFECTS OF THE CONFERENCE AGREEMENT FOR H.R. 4810, 

THE "MARRIAGE TAX RELIEF RECONCILIATION ACT OF 2000" (1)

 Calendar Year 2003

CHANGE IN FEDERAL TAXES (3) FEDERAL TAXES (3) Effec

INCOME FEDERAL UNDER UNDER Prese

CATEGORY (2) TAXES (3) PRESENT LAW PROPOSAL Law 

Millions Percent Billions Percent Billions Percent Perce

Less than $10,000......... -$17 -0.2% $7 0.4% $7 0.4% 9.3%  10,000 to 20,000......... -244 -0.9% 27 1.5% 26 1.5% 7.4%  20,000 to 30,000......... -829 -1.3% 65 3.6% 64 3.6% 12.4 30,000 to 40,000......... -1,146 -1.1% 100 5.5% 99 5.5% 16.0 40,000 to 50,000......... -1,209 -1.1% 111 6.1% 110 6.1% 17.4 50,000 to 75,000......... -3,005 -1.0% 299 16.5% 296 16.5% 19.9 75,000 to 100,000......... -5,994 -2.2% 270 14.9% 264 14.7% 22.4100,000 to 200,000........ -7,096 -1.6% 441 24.3% 434 24.2% 25.1200,000 and over........... -1,469 -0.3% 493 27.2% 492 27.4% 28.6Total, All Taxpayers..... -$21,009 -1.2% $1,813 100.0% $1,792 100.0% 21.5

Source: Joint Committee on Taxation

Detail may not add to total due to rounding.-----------------------------------------------------(1) Includes increases in the standard deduction, 15% bracket, and EIC phaseout level for married couples and repeal o on personal credits.(2) The income concept used to place tax returns into income categories is adjusted gross income (AGI) plus: [1] tax-exe interest, [2] employer contributions for health plans and life insurance, [3] employer share of FICA tax, [4] worker’s co [5] nontaxable social security benefits, [6] insurance value of Medicare benefits, [7] alternative minimum tax preferenc [8] excluded income of U.S. citizens living abroad. Categories are measured at 2000 levels.(3) Federal taxes are equal to individual income tax (including the outlay portion of the EIC), employment tax (attributed to  and excise taxes (attributed to consumers). Corporate income tax is not included due to uncertainty concerning the  Individuals who are dependents of other taxpayers and taxpayers with negative income are excluded from the analys Does not include indirect effects.(4) The effective tax rate is equal to Federal taxes described in footnote (3) divided by: income described in footnote (2) p income attributable to the proposal.

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DISTRIBUTIONAL EFFECTS OF THE CONFERENCE AGREEMENT FOR H.R. 4810, 

THE "MARRIAGE TAX RELIEF RECONCILIATION ACT OF 2000" (1)

 Calendar Year 2004

CHANGE IN FEDERAL TAXES (3) FEDERAL TAXES (3) Effec

INCOME FEDERAL UNDER UNDER Prese

CATEGORY (2) TAXES (3) PRESENT LAW PROPOSAL Law 

Millions Percent Billions Percent Billions Percent Perce

Less than $10,000......... -$18 -0.2% $8 0.4% $8 0.4% 9.5%  10,000 to 20,000......... -241 -0.9% 27 1.4% 27 1.4% 7.3%  20,000 to 30,000......... -833 -1.2% 67 3.5% 66 3.5% 12.4 30,000 to 40,000......... -1,153 -1.1% 102 5.4% 101 5.4% 15.9 40,000 to 50,000......... -1,278 -1.1% 113 6.0% 112 6.0% 17.3 50,000 to 75,000......... -3,388 -1.1% 312 16.5% 309 16.6% 19.8 75,000 to 100,000......... -9,295 -3.3% 280 14.8% 270 14.5% 22.2100,000 to 200,000........ -13,671 -2.9% 468 24.7% 454 24.4% 25.1200,000 and over........... -2,886 -0.6% 517 27.3% 514 27.6% 28.8Total, All Taxpayers..... -$32,762 -1.7% $1,893 100.0% $1,861 100.0% 21.6

Source: Joint Committee on Taxation

Detail may not add to total due to rounding.-----------------------------------------------------(1) Includes increases in the standard deduction, 15% bracket, and EIC phaseout level for married couples and repeal o on personal credits.(2) The income concept used to place tax returns into income categories is adjusted gross income (AGI) plus: [1] tax-exe interest, [2] employer contributions for health plans and life insurance, [3] employer share of FICA tax, [4] worker’s co [5] nontaxable social security benefits, [6] insurance value of Medicare benefits, [7] alternative minimum tax preferenc [8] excluded income of U.S. citizens living abroad. Categories are measured at 2000 levels.(3) Federal taxes are equal to individual income tax (including the outlay portion of the EIC), employment tax (attributed to  and excise taxes (attributed to consumers). Corporate income tax is not included due to uncertainty concerning the  Individuals who are dependents of other taxpayers and taxpayers with negative income are excluded from the analys Does not include indirect effects.(4) The effective tax rate is equal to Federal taxes described in footnote (3) divided by: income described in footnote (2) p income attributable to the proposal.

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