COMPARISON OF FEDERAL TAX LIABILITIES UNDER PRESENT LAW 

UNDER THE CONFERENCE AGREEMENT FOR H.R. 4810, 

THE “MARRIAGE TAX RELIEF RECONCILIATION ACT OF 2000,” 

FOR HYPOTHETICAL MARRIED COUPLES

Prepared by the Staff 

of the 

JOINT COMMITTEE ON TAXATION 

July 20, 2000 

JCX-81-00 
Annual 

Income

(Wages Only)

$20,000 ............................................... -$3,024 -$3,490 -$466 * 30,000 ................................................. -493 -1,199 -706 * 50,000 ................................................. 3,425 3,185 -240 75,000 ................................................. 7,975 6,935 -1,040 100,000 ............................................... 14,975 13,285 -1,690 200,000 ............................................... 45,924 44,117 -1,807 

Joint Committee on Taxation -------------------------------------- NOTE: This table shows the effect of the "Marriage Tax Relief Reconciliation Act of 2000" in 2004. The elements of the proposal that 

(1) the doubling of the standard deduction for married couples filing a joint return to twice that for single filers; (2) the increase of $2,00beginning point of the phaseout of the earned income credit ("EIC") for married couples filing a joint return; (3) the increase in the size regular income tax bracket for a married couple to twice the size of the corresponding rate bracket for a single individual and (4) the peof the allowance of personal credits against the regular tax and the alternative minimum tax. Each child is assumed to be eligible for the child credit, subject to income limitations. All income is assumed to be wage income, and taxpayers are assumed to take the standFor taxpayers that itemize their deductions, the reduction in taxes would be less than shown here. 

* Denotes increase in refundable portion of the EIC. 

THE "MARRIAGE TAX RELIEF RECONCILIATION ACT OF 2000,"

Calendar Year 2004

Income

for H.R. 4810

COMPARISON OF FEDERAL TAX LIABILITIES UNDER PRESENT LAW AND 

UNDER THE CONFERENCE AGREEMENT FOR H.R. 4810, 

Income Taxes

Under

Income Taxes Under

Conference Agreement

Change in 

FOR HYPOTHETICAL MARRIED COUPLES WITH TWO CHILDREN 

Present Law Taxes 

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Annual 

Income

(Wages Only)

$20,000 ............................................... $855 $615 -$240 30,000 ................................................. 2,355 2,115 -240 50,000 ................................................. 5,355 5,115 -240 75,000 ................................................. 10,711 9,021 -1,690 100,000 ............................................... 17,711 16,021 -1,690 200,000 ............................................... 48,156 46,339 -1,817 

Joint Committee on Taxation -------------------------------------- NOTE: This table shows the effect of the "Marriage Tax Relief Reconciliation Act of 2000" in 2004. The elements of the proposal that 

(1) the doubling of the standard deduction for married couples filing a joint return to twice that for single filers; (2) the increase of $2,00of the phaseout of the earned income credit ("EIC") for married couples filing a joint return; (3) the increase in the size of the 15-percenbracket for a married couple to twice the size of the corresponding rate bracket for a single individual and (4) the permanent extension personal credits against the regular tax and the alternative minimum tax. All income is assumed to be wage income, and taxpayers are standard deduction. For taxpayers that itemize their deductions, the reduction in taxes would be less than shown here. 

THE "MARRIAGE TAX RELIEF RECONCILIATION ACT OF 2000,"

Calendar Year 2004

UNDER THE CONFERENCE AGREEMENT FOR H.R. 4810, 

FOR HYPOTHETICAL MARRIED COUPLES WITH NO CHILDREN 

Income Taxes Income Taxes Under Change in 

Conference Agreement Income 

Present Law for H.R. 4810 Taxes 

COMPARISON OF FEDERAL TAX LIABILITIES UNDER PRESENT LAW AND 

Under

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