I
105TH CONGRESS
2D SESSION
H. R. 3734
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
APRIL 28, 1998
Mr. WELLER (for himself, Mr. MCINTOSH, Mr. RILEY, and Mr. HERGER) in-
troduced 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.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.
(a) SHORT TITLE.—This Act may be cited as the
‘‘Marriage Tax Penalty Elimination Act of 1998’’.
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
ment or repeal is expressed in terms of an amendment
to, or repeal of, a section or other provision, the reference
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986.
(c) SECTION 15 NOT TO APPLY.—No amendment
made by section 2 shall be treated as a change in a rate
of tax for purposes of section 15 of the Internal Revenue
Code of 1986 .
SEC. 2. ELIMINATION OF MARRIAGE PENALTY IN INDIVID-
UAL INCOME TAX RATES.
(a) GENERAL RULE.—Section 1 (relating to tax im-
posed) is amended by striking subsections (a) through (e)
and inserting the following:
‘‘(a) MARRIED INDIVIDUALS FILING JOINT RETURNS
AND SURVIVING SPOUSES.—There is hereby imposed on
the taxable income of—
‘‘(1) every married individual (as defined in sec-
tion 7703) who makes a single return jointly with
his spouse under section 6013, and
‘‘(2) every surviving spouse (as defined in sec-
tion 2(a)),
a tax determined in accordance with the following table:
‘‘If taxable income is:
The tax is:
Not over $50,700 ..........................
15% of taxable income.
Over 
$50,700 
but 
not 
over
$122,800.
$7,605, plus 28% of the excess over
$50,700.
Over 
$122,800 
but 
not 
over
$256,200.
$27,793, plus 31% of the excess over
$122,800.
‘‘If taxable income is:
The tax is:
Over 
$256,200 
but 
not 
over
$556,900.
$69,147, plus 36% of the excess over
$256,200.
Over $556,900 ...............................
$177,399, plus 39.6% of the excess
over $556,900.
‘‘(b) HEADS OF HOUSEHOLDS.—There is hereby im-
posed on the taxable income of every head of a household
(as defined in section 2(b)) a tax determined in accordance
with the following table:
‘‘If taxable income is:
The tax is:
Not over $33,950 ..........................
15% of taxable income.
Over 
$33,950 
but 
not 
over
$87,700.
$5,092.50, plus 28% of the excess
over $33,950.
Over 
$87,700 
but 
not 
over
$142,000.
$20,142.50, plus 31% of the excess
over $87,700.
Over 
$142,000 
but 
not 
over
$278,450.
$36,975.50, plus 36% of the excess
over $142,000.
Over $278,450 ...............................
$86,097.50, plus 39.6% of the excess
over $278,450.
‘‘(c) OTHER INDIVIDUALS.—There is hereby imposed
on the taxable income of every individual (other than an
individual to whom subsection (a) or (b) applies) a tax
determined in accordance with the following table:
‘‘If taxable income is:
The tax is:
Not over $25,350 ..........................
15% of taxable income.
Over 
$25,350 
but 
not 
over
$61,400.
$3,802.50, plus 28% of the excess
over $25,350.
Over 
$61,400 
but 
not 
over
$128,100.
$13,896.50, plus 31% of the excess
over $61,400.
Over 
$128,100 
but 
not 
over
$278,450.
$34,573.50, plus 36% of the excess
over $128,100.
Over $278,450 ...............................
$88,699.50, plus 39.6% of the excess
over $278,450.
‘‘(d) ESTATES AND TRUSTS.—There is hereby im-
posed on the taxable income of—
‘‘(1) every estate, and
‘‘(2) every trust,
taxable under this subsection a tax determined in accord-
ance with the following table:
‘‘If taxable income is:
The tax is:
Not over $1,700 ............................
15% of taxable income.
Over $1,700 but not over $4,000 ..
$255, plus 28% of the excess over
$1,700.
Over $4,000 but not over $6,100 ..
$899, plus 31% of the excess over
$4,000.
Over $6,100 but not over $8,350 ..
$1,550, plus 36% of the excess over
$6,100.
Over $8,350 ...................................
$2,360, plus 39.6% of the excess over
$8,350.’’.
(b) INFLATION ADJUSTMENT TO APPLY IN DETER-
MINING RATES FOR 1999.—Subsection (f) of section 1 is
amended—
(1) by striking ‘‘1993’’ in paragraph (1) and in-
serting ‘‘1998’’,
(2) by striking ‘‘1992’’ in paragraph (3)(B) and
inserting ‘‘1997’’, and
(3) by striking paragraph (7).
(c) CONFORMING AMENDMENTS.—
(1) The following provisions are each amended
by striking ‘‘1992’’ and inserting ‘‘1997’’ each place
it appears:
(A) Section 25A(h).
(B) Section 32(j)(1)(B).
(C) Section 41(e)(5)(C).
(D) Section 68(b)(2)(B).
(E) Section 135(b)(2)(B)(ii).
(F) Section 151(d)(4).
(G) Section 221(g)(1)(B).
(H) Section 512(d)(2)(B).
(I) Section 513(h)(2)(C)(ii).
(J) Section 877(a)(2).
(K) Section 911(b)(2)(D)(ii)(II).
(L) Section 4001(e)(1)(B).
(M) Section 4261(e)(4)(A)(ii).
(N) Section 6039F(d).
(O) Section 6334(g)(1)(B).
(P) Section 7430(c)(1).
(2) Subclause (II) of section 42(h)(6)(G)(i) is
amended by striking ‘‘1987’’ and inserting ‘‘1997’’.
(3) Subparagraph (B) of section 59(j)(2) is
amended by striking ‘‘, determined by substituting
‘1997’ for ‘1992’ in subparagraph (B) thereof’’.
(4) Subparagraph (B) of section 132(f)(6) is
amended by inserting before the period ‘‘, deter-
mined by substituting ‘calendar year 1992’ for ‘cal-
endar year 1997’ in subparagraph (B) thereof’’.
(5) Paragraph (2) of section 220(g) of such
Code is amended by striking ‘‘by substituting ‘cal-
endar year 1997’ for ‘calendar year 1992’ in sub-
paragraph (B) thereof’’.
(6) Subparagraph (B) of section 685(c)(3) is
amended by striking ‘‘, by substituting ‘calendar
year 1997’ for ‘calendar year 1992’ in subparagraph
(B) thereof’’.
(7) Subparagraph (B) of section 2032A(a)(3) is
amended by striking ‘‘by substituting ‘calendar year
1997’ for ‘calendar year 1992’ in subparagraph (B)
thereof’’.
(8) Subparagraph (B) of section 2503(b)(2) is
amended by striking ‘‘by substituting ‘calendar year
1997’ for ‘calendar year 1992’ in subparagraph (B)
thereof’’.
(9) Paragraph (2) of section 2631(c) is amend-
ed by striking ‘‘by substituting ‘calendar year 1997’
for ‘calendar year 1992’ in subparagraph (B) there-
of’’.
(10) Subparagraph (B) of section 6601(j)(3) is
amended by striking ‘‘by substituting ‘calendar year
1997’ for ‘calendar year 1992’ in subparagraph (B)
thereof’’.
(11) Sections 468B(b)(1), 511(b)(1), 641(a),
641(d)(2)(A), and 685(d) are each amended by
striking ‘‘section 1(e)’’ each place it appears and in-
serting ‘‘section 1(d)’’.
(12) Sections 1(f)(2) and 904(b)(3)(E)(ii) are
each amended by striking ‘‘(d), or (e)’’ and inserting
‘‘or (d)’’.
(13) Paragraph (1) of section 1(f) is amended
by striking ‘‘(d), and (e)’’ and inserting ‘‘and (d)’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1998.
SEC. 3. ELIMINATION OF MARRIAGE PENALTY IN STAND-
ARD DEDUCTION.
(a) IN GENERAL.—Paragraph (2) of section 63(c)
(relating to standard deduction) is amended to read as fol-
lows:
‘‘(2) BASIC STANDARD DEDUCTION.—For pur-
poses of paragraph (1), the basic standard deduction
is—
‘‘(A) $8,500 in the case of—
‘‘(i) a joint return, or
‘‘(ii) a surviving spouse (as defined in
section 2(a)),
‘‘(B) $6,250 in the case of a head of
household (as defined in section 2(b)), or
‘‘(C) $4,250 in any other case.’’
(b) TECHNICAL AMENDMENTS.—
(1) Paragraph (4) of section 63(c) is amended
to read as follows:
‘‘(4) ADJUSTMENTS
FOR
INFLATION.—In the
case of any taxable year beginning in a calendar
year after 1998, each dollar amount contained in
paragraph (2) or (5) or subsection (f) shall be in-
creased by an amount equal to—
‘‘(A) such dollar amount, multiplied by
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar
year in which the taxable year begins.’’
(2) Subparagraph (A) of section 63(c)(5) is
amended by striking ‘‘$500’’ and inserting ‘‘$700’’.
(3) Subsection (f) of section 63 is amended by
striking ‘‘$600’’ each place it appears and inserting
‘‘$850’’ and by striking ‘‘$750’’ in paragraph (3)
and inserting ‘‘$1,050’’.
(4) Subparagraph (B) of section 1(f)(6) is
amended by striking ‘‘subsection (c)(4) of section 63
(as it applies to subsections (c)(5)(A) and (f) of such
section)’’ and inserting ‘‘section 63(c)(4)’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1998.
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