In this example, the same person, with the same job, and the same salary will calculate tax based on the same brackets whether single or married. In fact, singles could use the same form. This benefit is unavailable to working people under 65, who will continue to pay the marriage penalty without LB 277. Combining their incomes, even low-income citizens can lose their qualification when they marry. LB 277 is about fairness-the same person, the same job, the same salary, paying the same tax.
Democracy is about the ability to give and take.
The Revenue Committee wanted to take a little from the singles to give a little to the married. LB 277 is about fairness.