COMPARISON OF FEDERAL TAX LIABILITIES UNDER PRESENT LA

AND UNDER A MODIFICATION TO THE CHAIRMAN’S MARK OF

THE “MARRIAGE TAX RELIEF ACT OF 2000,”

SCHEDULED FOR MARKUP BY THE COMMITTEE ON FINANCE ON MARC

FOR HYPOTHETICAL MARRIED COUPLES

Prepared by the Staff

of the

JOINT COMMITTEE ON TAXATION

March 30, 2000

JCX-41-00
Annual 

Income

(Wages Only)

$20,000 ............................................... -$2,518 -$3,045 -$527 * 30,000 ................................................. 215 -529 -744 50,000 ................................................. 3,628 3,410 -218 75,000 ................................................. 8,795 8,389 -406 100,000 ............................................... 15,795 15,389 -406 200,000 ............................................... 47,807 47,285 -522 

Joint Committee on Taxation -------------------------------------- NOTE: This table shows the effect of the "Marriage Tax Penalty Relief Act of 2000" in 2001. The elements of the proposal that are in 

(1) the doubling of the standard deduction for married couples filing a joint return to twice that for single filers; and (2) the increase of beginning point of the phaseout of the earned income credit ("EIC") for married couples filing a joint return. Each child is assumed to the child credit, subject to income limitations. All income is assumed to be wage income, and taxpayers are assumed to take the stanFor taxpayers that itemize their deductions, the reduction in taxes would be less than shown here. 

* Denotes increase in refundable portion of the EIC.

SCHEDULED FOR MARKUP BY THE COMMITTEE ON FINANCE ON MARCH 30, 2000, 

FOR HYPOTHETICAL MARRIED COUPLES WITH TWO CHILDREN 

Present Law Taxes 

COMPARISON OF FEDERAL TAX LIABILITIES UNDER PRESENT LAW AND UNDER A MODIFICATION TO THE CHA

THE "MARRIAGE TAX RELIEF ACT OF 2000," 

Calendar Year 2001 

Income Taxes

Under

Income Taxes Under

Marriage Tax Relief

Change in 

Income

Act of 2000

Page 1 of 4
Annual 

Income

(Wages Only)

$20,000 ............................................... $998 $780 -$218 30,000 ................................................. 2,498 2,280 -218 50,000 ................................................. 5,498 5,280 -218 75,000 ................................................. 11,419 11,013 -406 100,000 ............................................... 18,419 18,013 -406 200,000 ............................................... 49,853 49,331 -522 

Joint Committee on Taxation -------------------------------------- NOTE: This table shows the effect of the "Marriage Tax Penalty Relief Act of 2000" in 2001. The elements of the proposal that are in 

(1) the doubling of the standard deduction for married couples filing a joint return to twice that of single filers; and (2) the increase of $beginning point of the phaseout of the earned income credit ("EIC") for married couples filing a joint return. All income is assumed to and taxpayers are assumed to take the standard deduction. For taxpayers that itemize their deductions, the reduction in taxes would shown here. 

Present Law Act of 2000 Taxes 

Under Marriage Tax Relief Income 

COMPARISON OF FEDERAL TAX LIABILITIES UNDER PRESENT LAW AND UNDER A MODIFICATION TO THE CHA

THE "MARRIAGE TAX RELIEF ACT OF 2000," 

SCHEDULED FOR MARKUP BY THE COMMITTEE ON FINANCE ON MARCH 30, 2000, 

Calendar Year 2001 

Income Taxes Income Taxes Under Change in 

FOR HYPOTHETICAL MARRIED COUPLES WITH NO CHILDREN 

Page 2 of 4
Annual 

Income

(Wages Only)

$20,000 ............................................... -$3,206 -$3,787 -$581 * 30,000 ................................................. -765 -1,601 -836 * 50,000 ................................................. 3,335 3,080 -255 75,000 ................................................. 7,800 6,830 -970 100,000 ............................................... 14,651 13,557 -1,094 200,000 ............................................... 45,424 43,925 -1,499 

Joint Committee on Taxation -------------------------------------- NOTE: This table shows the effect of the "Marriage Tax Penalty Relief Act of 2000" in 2005. The elements of the proposal that are in 

(1) the doubling of the standard deduction for married couples filing a joint return to twice that for single filers; (2) the partial phasein othe size of the 15-percent and 28-percent regular income tax brackets for a married couple filing a joint return to twice the size of the unmarried individual; (3) the increase of $2,500 in the beginning point of the phaseout of the earned income credit ("EIC") for married filing a joint return; and (4) the permanent extension of the allowance of personal credits against the regular tax and the minimum taxEach child is assumed to be eligible for the child credit, subject to income and alternative minimum tax credit limitations.All income is assumed to be wage income, and taxpayers are assumed to take the standard deduction. For taxpayers that itemizetheir deductions, the reduction in taxes would be less than shown here. 

* Denotes increase in refundable portion of the EIC.

FOR HYPOTHETICAL MARRIED COUPLES WITH TWO CHILDREN 

Present Law Taxes 

Act of 2000

Under Marriage Tax Relief Income 

Calendar Year 2005 

Income Taxes Income Taxes Under Change in 

COMPARISON OF FEDERAL TAX LIABILITIES UNDER PRESENT LAW AND UNDER A MODIFICATION TO THE CHA

THE "MARRIAGE TAX RELIEF ACT OF 2000," 

SCHEDULED FOR MARKUP BY THE COMMITTEE ON FINANCE ON MARCH 30, 2000, 

Page 3 of 4
Annual 

Income

(Wages Only)

$20,000 ............................................... $795 $540 -$255 30,000 ................................................. 2,295 2,040 -255 50,000 ................................................. 5,295 5,040 -255 75,000 ................................................. 10,443 9,349 -1,094 100,000 ............................................... 17,443 16,349 -1,094 200,000 ............................................... 47,545 45,962 -1,583 

Joint Committee on Taxation -------------------------------------- NOTE: This table shows the effect of the "Marriage Tax Penalty Relief Act of 2000" in 2005. The elements of the proposal that are in 

(1) the doubling of the standard deduction for married couples filing a joint return to twice that for single filers; (2) the partial phasein othe size of the 15-percent and 28-percent regular income tax brackets for a married couple filing a joint return to twice the size of the unmarried individual; (3) the increase of $2,500 in the beginning point of the phaseout of the earned income credit ("EIC") for married filing a joint return; and (4) the permanent extension of the allowance of personal credits against the regular tax and the minimum taxEach child is assumed to be eligible for the child credit, subject to income and alternative minimum tax credit limitations.All income is assumed to be wage income, and taxpayers are assumed to take the standard deduction. For taxpayers that itemizetheir deductions, the reduction in taxes would be less than shown here. 

Present Law Taxes 

Act of 2000

FOR HYPOTHETICAL MARRIED COUPLES WITH NO CHILDREN 

COMPARISON OF FEDERAL TAX LIABILITIES UNDER PRESENT LAW AND UNDER A MODIFICATION TO THE CHA

Under Marriage Tax Relief Income 

Calendar Year 2005 

Income Taxes Income Taxes Under Change in 

THE "MARRIAGE TAX RELIEF ACT OF 2000," 

SCHEDULED FOR MARKUP BY THE COMMITTEE ON FINANCE ON MARCH 30, 2000, 

Page 4 of 4