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106TH CONGRESS

1ST SESSION H. R. 6

To amend the Internal Revenue Code of 1986 to eliminate the marriage

penalty by providing that the income tax rate bracket amounts, and

the amount of the standard deduction, for joint returns shall be twice

the amounts applicable to unmarried individuals.

IN THE HOUSE OF REPRESENTATIVES

FEBRUARY 10, 1999

Mr. WELLER (for himself, Mr. MCINTOSH, Ms. DANNER, Mr. RILEY, Mr.

HERGER, Mr. ADERHOLT, Mr. ARMEY, Mr. BACHUS, Mr. BAKER, Mr.

BALLENGER, Mr. BARCIA, Mr. BARR of Georgia, Mr. BARTLETT of

Maryland, Mr. BARTON of Texas, Mr. BARRETT of Nebraska, Mr. BEREUTER, Ms. BIGGERT, Mr. BILIRAKIS, Mr. BLILEY, Mr. BLUNT, Mr.

BOEHLERT, Mr. BOEHNER, Mr. BONILLA, Mrs. BONO, Mr. BRADY of

Texas, Mr. BRYANT, Mr. BURTON of Indiana, Mr. BURR of North Carolina, Mr. BUYER, Mr. CALVERT, Mr. CANNON, Mr. CHABOT, Mr.

CHAMBLISS, Mrs. CHENOWETH, Mr. CLEMENT, Mr. COBLE, Mr.

COBURN, Mr. COLLINS, Mr. COOKSEY, Mr. COX, Mr. CRANE, Mrs.

CUBIN, Mr. CUNNINGHAM, Mr. DAVIS of Virginia, Mr. DEAL of Georgia,

Mr. DIAZ-BALART, Mr. DICKEY, Mr. DOOLITTLE, Mr. DREIER, Mr. DUNCAN, Ms. DUNN, Mr. DEMINT, Mr. EHRLICH, Mr. ENGLISH, Mrs. EMERSON, Mr. EWING, Mr. FLETCHER, Mr. FOLEY, Mr. FORBES, Mr.

FOSSELLA, Mrs. FOWLER, Mr. GEKAS, Mr. GIBBONS, Mr. GILCHREST,

Mr. GILLMOR, Mr. GILMAN, Mr. GOODE, Mr. GOODLATTE, Mr. GOODLING, Mr. GOSS, Ms. GRANGER, Mr. GREEN of Wisconsin, Mr. GREENWOOD, Mr. GUTKNECHT, Mr. HALL of Texas, Mr. HASTINGS of Washington, Mr. HANSEN, Mr. HAYES, Mr. HAYWORTH, Mr. HEFLEY, Mr. HILL

of Montana, Mr. HILLEARY, Mr. HOEKSTRA, Mr. HORN, Mr.

HOSTETTLER, Mr. HULSHOF, Mr. HUNTER, Mr. HUTCHINSON, Mr.

ISTOOK, Mr. JENKINS, Mr. JONES of North Carolina, Mr. SAM JOHNSON

of Texas, Mrs. KELLY, Mr. KING, Mr. KNOLLENBERG, Mr. KOLBE, Mr.

KUYKENDALL, Mr. LARGENT, Mr. LATHAM, Mr. LATOURETTE, Mr.

LAZIO, Mr. LEACH, Mr. LEWIS of Kentucky, Mr. LINDER, Mr. LIPINSKI,

Mr. LOBIONDO, Mr. LUCAS of Oklahoma, Mr. MANZULLO, Mr.

METCALF, Mr. MICA, Mr. MILLER of Florida, Mrs. MYRICK, Mr. MCCOLLUM, Mr. MCCRERY, Mr. MCHUGH, Mr. MCINNIS, Mr. MCINTYRE, Mr.

MCKEON, Mr. NEY, Mr. NETHERCUTT, Mr. NORWOOD, Mr. NUSSLE, Mr.

OSE, Mr. OXLEY, Mr. PACKARD, Mr. PAUL, Mr. PEASE, Mr. PETRI, Mr.

PETERSON of Pennsylvania, Mr. PICKERING, Mr. PITTS, Mr. POMBO, Mr.
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PORTER, Mr. PORTMAN, Ms. PRYCE of Ohio, Mr. RADANOVICH, Mr.

RAMSTAD, Mr. REGULA, Mr. REYNOLDS, Mr. ROEMER, Mr. ROHRABACHER, Mr. ROGERS, Mrs. ROUKEMA, Mr. ROYCE, Mr. RYAN of Wisconsin, Mr. RYUN of Kansas, Mr. SALMON, Mr. SAXTON, Mr. SCARBOROUGH, Mr. SCHAFFER, Mr. SENSENBRENNER, Mr. SESSIONS, Mr.

SHAYS, Mr. SHADEGG, Mr. SHAW, Mr. SHERWOOD, Mr. SHOWS, Mr.

SHUSTER, Mr. SIMPSON, Mr. SKEEN, Mr. SKELTON, Mr. SMITH of New

Jersey, Mr. SMITH of Texas, Mr. SOUDER, Mr. SPENCE, Mr. STEARNS,

Mr. STUMP, Mr. SUNUNU, Mr. SWEENEY, Mr. TALENT, Mr. TANCREDO,

Mrs. TAUSCHER, Mr. TAUZIN, Mr. HOUGHTON, Mr. TERRY, Mr. THOMPSON of Mississippi, Mr. TIAHRT, Mr. THUNE, Mr. UPTON, Mr. WALDEN,

Mr. WAMP, Mr. WATKINS, Mr. WATTS of Oklahoma, Mr. WELDON of

Florida, Mr. WHITFIELD, Mrs. WILSON, Mr. WOLF, Mr. YOUNG of Alaska, Mr. CALLAHAN, Mr. GRAHAM, Mr. DELAY, Mr. YOUNG of Florida,

Mr. QUINN, Mr. ROGAN, Ms. ROS-LEHTINEN, Mr. LIVINGSTON, Mr.

BASS, Mr. CANADY of Florida, Mr. COOK, Mr. EHLERS, Mr. EVERETT,

Mr. FRANKS of New Jersey, Mr. HYDE, Mr. LEWIS of California, Mrs.

NORTHUP, Mr. BILBRAY, Mr. COMBEST, Mr. GALLEGLY, Mr. KINGSTON,

Mrs. JOHNSON of Connecticut, Mr. STUPAK, Mr. CONDIT, Ms.

STABENOW, Mr. FORD, Mr. WICKER, Mr. PETERSON of Minnesota, Mr.

CRAMER, Mr. TOOMEY, Mr. GARY MILLER of California, Mr. KASICH,

Mr. MORAN of Virginia, and Mr. RAHALL) introduced the following bill;

which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to eliminate

the marriage penalty by providing that the income tax

rate bracket amounts, and the amount of the standard

deduction, for joint returns shall be twice the amounts

applicable to unmarried individuals.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

4 (a) SHORT TITLE.—This Act may be cited as the

5 ‘‘Marriage Tax Elimination Act of 1999’’.
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1 (b) AMENDMENT OF 1986 CODE.—Except as other2 wise expressly provided, whenever in this Act an amend3 ment or repeal is expressed in terms of an amendment

4 to, or repeal of, a section or other provision, the reference

5 shall be considered to be made to a section or other provi6 sion of the Internal Revenue Code of 1986.

7 (c) SECTION 15 NOT TO APPLY.—No amendment

8 made by section 2 shall be treated as a change in a rate

9 of tax for purposes of section 15 of the Internal Revenue

10 Code of 1986 .

11 SEC. 2. ELIMINATION OF MARRIAGE PENALTY IN INDIVID12 UAL INCOME TAX RATES.

13 (a) GENERAL RULE.—Section 1 (relating to tax im14 posed) is amended by striking subsections (a) through (e)

15 and inserting the following:

16 ‘‘(a) MARRIED INDIVIDUALS FILING JOINT RETURNS

17 AND SURVIVING SPOUSES.—There is hereby imposed on

18 the taxable income of—

19 ‘‘(1) every married individual (as defined in sec20 tion 7703) who makes a single return jointly with

21 his spouse under section 6013, and

22 ‘‘(2) every surviving spouse (as defined in sec23 tion 2(a)),

24 a tax determined in accordance with the following table:

‘‘If taxable income is: The tax is:

Not over $51,500 .......................... 15% of taxable income.
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‘‘If taxable income is: The tax is:

Over $51,500 but not over

$124,900.

$7,725, plus 28% of the excess over

$51,500

Over $124,900 but not over

$260,500.

$28,277, plus 31% of the excess over

$124,900

Over $260,500 but not over

$566,300.

$70,313, plus 36% of the excess over

$260,500

Over $566,300................ ............... $180,401, plus 39.6% of the excess

over $566,300.

1 ‘‘(b) HEADS OF HOUSEHOLDS.—There is hereby im2 posed on the taxable income of every head of a household

3 (as defined in section 2(b)) a tax determined in accordance

4 with the following table:

‘‘If taxable income is: The tax is:

Not over $34,550 .......................... 15% of taxable income.

Over $34,550 but not over

$89,150.

$5,182.50, plus 28% of the excess

over $34,550.

Over $89,150 but not over

$144,400.

$20,470.50, plus 31% of the excess

over $89,150.

Over $144,400 but not over

$283,150.

$37,598, plus 36% of the excess over

$144,400.

Over $283,150 ............................... $87,548, plus 39.6% of the excess

over $283,150.

5 ‘‘(c) OTHER INDIVIDUALS.—There is hereby imposed

6 on the taxable income of every individual (other than an

7 individual to whom subsection (a) or (b) applies) a tax

8 determined in accordance with the following table:

‘‘If taxable income is: The tax is:

Not over $25,750 .......................... 15% of taxable income.

Over $25,750 but not over

$62,450.

$3,862.50, plus 28% of the excess

over $25,750.

Over $62,450 but not over

$130,250.

$14,138.50, plus 31% of the excess

over $62,450.

Over $130,250 but not over

$283,150.

$35,156.50, plus 36% of the excess

over $130,250.

Over $283,150 ............................... $90,200.50, plus 39.6% of the excess

over $283,150.

9 ‘‘(d) ESTATES AND TRUSTS.—There is hereby im10 posed on the taxable income of—
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1 ‘‘(1) every estate, and

2 ‘‘(2) every trust,

3 taxable under this subsection a tax determined in accord4 ance with the following table:

‘‘If taxable income is: The tax is:

Not over $1,750 ............................ 15% of taxable income.

Over $1,750 but not over $4,050 .. $262.50, plus 28% of the excess over

$1,750.

Over $4,050 but not over $6,200 .. $906.50, plus 31% of the excess over

$4,050.

Over $6,200 but not over $8,450 .. $1,573, plus 36% of the excess over

$6,200.

Over $8,450 ................................... $2,383, plus 39.6% of the excess over

$8,450.’’.

5 (b) INFLATION ADJUSTMENT TO APPLY IN DETER6 MINING RATES FOR 2000.—Subsection (f) of section 1 is

7 amended—

8 (1) by striking ‘‘1993’’ in paragraph (1) and in9 serting ‘‘1999’’,

10 (2) by striking ‘‘1992’’ in paragraph (3)(B) and

11 inserting ‘‘1998’’, and

12 (3) by striking paragraph (7).

13 (c) CONFORMING AMENDMENTS.—

14 (1) The following provisions are each amended

15 by striking ‘‘1992’’ and inserting ‘‘1998’’ each place

16 it appears:

17 (A) Section 25A(h).

18 (B) Section 32(j)(1)(B).

19 (C) Section 41(e)(5)(C).

20 (D) Section 59(j)(2)(B).
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1 (E) Section 63(c)(4)(B).

2 (F) Section 68(b)(2)(B).

3 (G) Section 135(b)(2)(B)(ii).

4 (H) Section 151(d)(4).

5 (I) Section 220(g)(2).

6 (J) Section 221(g)(1)(B).

7 (K) Section 512(d)(2)(B).

8 (L) Section 513(h)(2)(C)(ii).

9 (M) Section 685(c)(3)(B).

10 (N) Section 877(a)(2).

11 (O) Section 911(b)(2)(D)(ii)(II).

12 (P) Section 2032A(a)(3)(B).

13 (Q) Section 2503(b)(2)(B).

14 (R) Section 2631(c)(1)(B).

15 (S) Section 4001(e)(1)(B).

16 (T) Section 4261(e)(4)(A)(ii).

17 (U) Section 6039F(d).

18 (V) Section 6323(i)(4)(B).

19 (W) Section 6601(j)(3)(B).

20 (X) Section 7430(c)(1).

21 (2) Subclause (II) of section 42(h)(6)(G)(i) is

22 amended by striking ‘‘1987’’ and inserting ‘‘1998’’.

23 (3) Subparagraph (B) of section 132(f)(6) is

24 amended by inserting before the period ‘‘, deter-
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1 mined by substituting ‘calendar year 1992’ for ‘cal2 endar year 1998’ in subparagraph (B) thereof ’’.

3 (4) Sections 468B(b)(1), 511(b)(1), 641(a),

4 641(d)(2)(A), and 685(d) are each amended by

5 striking ‘‘section 1(e)’’ each place it appears and in6 serting ‘‘section 1(d)’’.

7 (5) Sections 1(f)(2) and 904(b)(3)(E)(ii) are

8 each amended by striking ‘‘(d), or (e)’’ and inserting

9 ‘‘or (d)’’.

10 (6) Paragraph (1) of section 1(f) is amended by

11 striking ‘‘(d), and (e)’’ and inserting ‘‘and (d)’’.

12 (d) EFFECTIVE DATE.—The amendments made by

13 this section shall apply to taxable years beginning after

14 December 31, 1999.

15 SEC. 3. ELIMINATION OF MARRIAGE PENALTY IN STAND16 ARD DEDUCTION.

17 (a) IN GENERAL.—Paragraph (2) of section 63(c)

18 (relating to standard deduction) is amended to read as fol19 lows:

20 ‘‘(2) BASIC STANDARD DEDUCTION.—For pur21 poses of paragraph (1), the basic standard deduction

22 is—

23 ‘‘(A) $8,600 in the case of—

24 ‘‘(i) a joint return, or
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1 ‘‘(ii) a surviving spouse (as defined in

2 section 2(a)),

3 ‘‘(B) $6,350 in the case of a head of

4 household (as defined in section 2(b)), or

5 ‘‘(C) $4,300 in any other case.’’

6 (b) TECHNICAL AMENDMENTS.—

7 (1) Paragraph (4) of section 63(c) is amended

8 to read as follows:

9 ‘‘(4) ADJUSTMENTS FOR INFLATION.—In the

10 case of any taxable year beginning in a calendar

11 year after 1999, each dollar amount contained in

12 paragraph (2) or (5) or subsection (f) shall be in13 creased by an amount equal to—

14 ‘‘(A) such dollar amount, multiplied by

15 ‘‘(B) the cost-of-living adjustment deter16 mined under section 1(f)(3) for the calendar

17 year in which the taxable year begins.’’

18 (2) Subparagraph (A) of section 63(c)(5) is

19 amended by striking ‘‘$500’’ and inserting ‘‘$700’’.

20 (3) Subsection (f) of section 63 is amended by

21 striking ‘‘$600’’ each place it appears and inserting

22 ‘‘$850’’ and by striking ‘‘$750’’ in paragraph (3)

23 and inserting ‘‘$1,050’’.

24 (4) Subparagraph (B) of section 1(f)(6) is

25 amended by striking ‘‘subsection (c)(4) of section 63
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1 (as it applies to subsections (c)(5)(A) and (f) of such

2 section)’’ and inserting ‘‘section 63(c)(4)’’.

3 (c) EFFECTIVE DATE.—The amendments made by

4 this section shall apply to taxable years beginning after

5 December 31, 1999.

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