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[House Report 107-504]
[From the U.S. Government Publishing Office]

107th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 2d Session                                                     107-504

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PROVIDING FOR CONSIDERATION OF H.R. 4019, TO PROVIDE THAT THE MARRIAGE 
    PENALTY RELIEF PROVISIONS OF THE ECONOMIC GROWTH AND TAX RELIEF 
             RECONCILIATION ACT OF 2001 SHALL BE PERMANENT

                                _______
                                

   June  11, 2002.--Referred to the House Calendar and ordered to be 
                                printed

                                _______
                                

Mr. Hastings  of Washington, from the Committee on Rules, submitted the 
                               following

                              R E P O R T

                       [To accompany H. Res. 440]

    The Committee on Rules, having had under consideration 
House Resolution 440, by a nonrecord vote, report the same to 
the House with the recommendation that the resolution be 
adopted.

                SUMMARY OF PROVISIONS OF THE RESOLUTION

    The resolution provides for consideration in the House of 
H.R. 4019, to provide that the marriage penalty relief 
provisions of the Economic Growth and Tax Relief Reconciliation 
Act of 2001 shall be permanent, under a modified closed rule. 
The rule provides one hour of debate equally divided and 
controlled by the chairman and ranking minority member of the 
Committee on Ways and Means.
    The rule provides for consideration of the amendment in the 
nature of a substitute, printed in this report, if offered by 
Representative Rangel or his designee, which shall be 
considered as read and shall be separately debatable for one 
hour equally divided and controlled by the proponent and an 
opponent. The rule waives all points of order against the 
amendment in the nature of a substitute. Finally, the rule 
provides one motion to recommit with or without instructions.

           SUMMARY OF AMENDMENT MADE IN ORDER UNDER THE RULE

    (Summary derived from information provided by sponsor.)
    Rangel--Democratic Substitute. Makes the marriage penalty 
relief provisions permanent with one contingency. That 
contingency would be a required certification in calendar year 
2010 by the Director of the Office of Management and Budget 
that there will be sufficient non-Social Security surpluses 
during the following ten fiscal years to finance the bill 
without using Social Security surpluses.

             TEXT OF AMENDMENT MADE IN ORDER UNDER THE RULE

    Strike all after the enacting clause and insert the 
following:

SECTION 1. MARRIAGE PENALTY RELIEF PROVISIONS MADE PERMANENT.

    Except as provided in section 2, title IX of the Economic 
Growth and Tax Relief Reconciliation Act of 2001 (relating to 
sunset of provisions of Act) shall not apply to title III of 
such Act (relating to marriage penalty relief).

SEC. 2. TAX REDUCTIONS CONTINGENT ON NOT RAIDING SOCIAL SECURITY TRUST 
                    FUNDS.

    Section 1 shall not take effect unless, during calendar 
year 2010, the Director of the Office of Management and Budget 
certifies that there will be sufficient non-social security 
surpluses during the 10-fiscal year period beginning with 
fiscal year 2011 so that, during such 10-fiscal year period, 
the provisions of section 1 would not result in a raid on the 
social security trust funds (or increase the size of a raid on 
such funds). For purposes of the preceding sentence, such funds 
shall be treated as raided during any year for which there is a 
deficit in the non-social security portion of the Federal 
budget.

                                
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