SUMMARY OF PROVISIONS INCLUDED 

IN THE CONFERENCE AGREEMENT FOR THE 

“MARRIAGE TAX RELIEF RECONCILIATION ACT OF 2000” 

(H.R. 4810) 

Prepared by the Staff 

of the 

JOINT COMMITTEE ON TAXATION 

July 20, 2000 

JCX-82-00
1

INTRODUCTION 

This document,1 prepared by the staff of the Joint Committee on Taxation, provides a 

summary of the provisions contained in the conference agreement for the “Marriage Tax Relief 

Reconciliation Act of 2000” (H.R. 4810).

 1

 This document may be cited as follows: Joint Committee on Taxation, Summary of 

Provisions Included in the Conference Agreement for the “Marriage Tax Relief Reconciliation 

Act of 2000” (H.R. 4810), July 20, 2000 (JCX-82-00). 
2

SUMMARY OF PROVISIONS INCLUDED IN THE 

CONFERENCE AGREEMENT FOR THE 

“MARRIAGE TAX RELIEF RECONCILIATION ACT OF 2000” (H.R. 4810)

A. Standard Deduction Tax Relief 

Under the conference agreement, the basic standard deduction for a married couple 

filing a joint return is increased to twice the basic standard deduction for a single 

individual. This provision is effective for taxable years beginning after December 31, 

1999.2

B. Expansion of the 15-Percent Rate Bracket

 The conference agreement increases the size of the 15-percent regular income tax 

rate bracket for a married couple filing a joint return to twice the size of the 

corresponding rate bracket for a single individual. This increase is phased in as follows: 

Taxable year 

Joint return 15-percent rate 

bracket as a percentage of single 

return 15-percent rate bracket 

2000 170 

2001 173 

2002 178 

2003 183 

2004 and thereafter 200 

 The provision is effective for taxable years beginning after December 31, 1999.2

C. Allowance of Nonrefundable Personal Credits Against 

Regular and Minimum Tax Liability 

 The conference agreement permanently extends the present-law provision that 

permits nonrefundable personal credits to offset regular and minimum tax liability. In 

addition, the conference agreement repeals the present-law provisions that reduce the 

refundable child credit and the earned income credit (“EIC”) by the amount of a 

taxpayer’s alternative minimum tax. These provisions are effective for taxable years 

beginning after December 31, 2001. 

D. Marriage Tax Relief Relating to the EIC

 The conference agreement increases the beginning point of the phase-out range 

for the EIC for married couples filing a joint return by $2,000. The effect of this 

provision is to increase the EIC for taxpayers in the phase-out range by an amount up to 

 2

 Under the conference agreement, the provisions of the bill cannot be taken into 

account for estimated tax purposes before October 1, 2000. 
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$2,000 times the phase-out rate and to increase the number of married couples eligible to 

claim the EIC. The maximum increase in the EIC as a result of the provision will be 

$421.20. This provision is effective for taxable years beginning after December 31, 

1999.2

E. Compliance with Congressional Budget Act of 1974

 To ensure that the bill complies with the requirements of section 313 of the 

Congressional Budget Act of 1974 (the so-called “Byrd Rule”), the conference agreement 

provides that all provisions of the bill cease to apply for taxable years beginning after 

December 31, 2004.