I 

108TH CONGRESS 

2D SESSION H. R. 4181 

To amend the Internal Revenue Code of 1986 to permanently extend the 

increased standard deduction, and the 15-percent individual income tax 

rate bracket expansion, for married taxpayers filing joint returns. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 21, 2004 

Mr. GERLACH (for himself, Mr. WELLER, Mr. HASTINGS of Washington, Mr. 

GREENWOOD, Mr. VITTER, Mr. SIMMONS, Mr. CANTOR, Mr. 

HENSARLING, Mr. SHIMKUS, Mr. TOOMEY, Mrs. MILLER of Michigan, 

Mr. DOOLITTLE, Mr. COX, Mrs. KELLY, Mr. MURPHY, Mr. BARTLETT

of Maryland, Mr. SHUSTER, Mr. CRENSHAW, Mr. ROHRABACHER, Mr. 

BURR, Mr. FORBES, Mr. KELLER, Mr. GILLMOR, Mr. SCHROCK, Mr. 

HAYWORTH, Mr. HERGER, Mr. MCINNIS, Ms. DUNN, Mr. ROGERS of Alabama, Mr. RYUN of Kansas, Mr. BRADY of Texas, Mr. HAYES, Mr. 

BALLENGER, Mr. SOUDER, Mr. SMITH of Texas, Mr. GIBBONS, Mr. 

ISTOOK, Mr. OTTER, Mrs. JOHNSON of Connecticut, Mr. WICKER, Mr. 

SHAW, Mr. CRANE, Mr. GRAVES, Mr. WILSON of South Carolina, Ms. 

PRYCE of Ohio, Mr. TIBERI, Mrs. JO ANN DAVIS of Virginia, Mr. BARRETT of South Carolina, Mr. ENGLISH, Mr. PICKERING, Mr. CHOCOLA, 

Mr. PORTER, Mr. HALL, Mr. TERRY, Mr. REHBERG, and Mr. SWEENEY) 

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 permanently 

extend the increased standard deduction, and the 15- 

percent individual income tax rate bracket expansion, 

for married taxpayers filing joint returns. 
2 

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

3 SECTION 1. EXTENSION OF INCREASED STANDARD DEDUC4 TION FOR MARRIED TAXPAYERS FILING 

5 JOINT RETURNS. 

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

7 the Internal Revenue Code of 1986 (relating to basic 

8 standard deduction) is amended to read as follows: 

9 ‘‘(2) BASIC STANDARD DEDUCTION.—For pur10 poses of paragraph (1), the basic standard deduction 

11 is— 

12 ‘‘(A) 200 percent of the dollar amount in 

13 effect under subparagraph (C) for the taxable 

14 year in the case of— 

15 ‘‘(i) a joint return, or 

16 ‘‘(ii) a surviving spouse (as defined in 

17 section 2(a)), 

18 ‘‘(B) $4,400 in the case of a head of 

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

20 ‘‘(C) $3,000 in any other case.’’. 

21 (b) CONFORMING AMENDMENTS.— 

22 (1) Section 63(c)(4) of such Code is amended 

23 by striking ‘‘(2)(D)’’ each place it occurs and insert24 ing ‘‘(2)(C)’’. 
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1 (2) Section 63(c) of such Code is amended by 

2 striking paragraph (7). 

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

4 this section shall apply to taxable years beginning after 

5 December 31, 2004. 

6 SEC. 2. EXTENSION OF 15-PERCENT INDIVIDUAL INCOME 

7 TAX RATE BRACKET EXPANSION FOR MAR8 RIED TAXPAYERS FILING JOINT RETURNS. 

9 (a) IN GENERAL.—Paragraph (8) of section 1(f ) of 

10 the Internal Revenue Code of 1986 (relating to phaseout 

11 of marriage penalty in 15-percent bracket) is amended to 

12 read as follows: 

13 ‘‘(8) ELIMINATION OF MARRIAGE PENALTY IN

14 15-PERCENT BRACKET.—With respect to taxable 

15 years beginning after December 31, 2004, in pre16 scribing the tables under paragraph (1)— 

17 ‘‘(A) the maximum taxable income in the 

18 15 percent rate bracket in the table contained 

19 in subsection (a) (and the minimum taxable in20 come in the next higher taxable income bracket 

21 in such table) shall be 200 percent of the max22 imum taxable income in the 15-percent rate 

23 bracket in the table contained in subsection (c) 

24 (after any other adjustment under this sub25 section), and 
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1 ‘‘(B) the comparable taxable income 

2 amounts in the table contained in subsection 

(d) shall be 1 3 ⁄2 of the amounts determined 

4 under subparagraph (A).’’. 

5 (b) CONFORMING AMENDMENT.—The heading for 

6 subsection (f ) of section 1 of such Code is amended by 

7 striking ‘‘PHASEOUT’’ and inserting ‘‘ELIMINATION’’. 

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

9 this section shall apply to taxable years beginning after 

10 December 31, 2004. 

11 SEC. 3. REPEAL OF SUNSET. 

12 Title IX of the Economic Growth and Tax Relief Rec13 onciliation Act of 2001 shall not apply to the amendments 

14 made by sections 301 and 302 of such Act. 

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