IB
Union Calendar No. 277
106TH CONGRESS
2D SESSION
H. R. 6
[Report No. 106–493]
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. BE-
REUTER, 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 Caro-
lina, 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. DUN-
CAN, Ms. DUNN, Mr. DEMINT, Mr. EHRLICH, Mr. ENGLISH, Mrs. EMER-
SON, 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. GOOD-
LING, Mr. GOSS, Ms. GRANGER, Mr. GREEN of Wisconsin, Mr. GREEN-
WOOD, Mr. GUTKNECHT, Mr. HALL of Texas, Mr. HASTINGS of Wash-
ington, 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.
HR 6 RH
METCALF, Mr. MICA, Mr. MILLER of Florida, Mrs. MYRICK, Mr. MCCOL-
LUM, 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.
PORTER, Mr. PORTMAN, Ms. PRYCE of Ohio, Mr. RADANOVICH, Mr.
RAMSTAD, Mr. REGULA, Mr. REYNOLDS, Mr. ROEMER, Mr. ROHR-
ABACHER, Mr. ROGERS, Mrs. ROUKEMA, Mr. ROYCE, Mr. RYAN of Wis-
consin, Mr. RYUN of Kansas, Mr. SALMON, Mr. SAXTON, Mr. SCAR-
BOROUGH, 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. THOMP-
SON 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 Alas-
ka, 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
FEBRUARY 7, 2000
Additional sponsors: Mr. LUCAS of Kentucky, Mr. TAYLOR of North Carolina,
Mr. HOBSON, Mr. SMITH of Michigan, Mr. SHIMKUS, Mr. GORDON, Mr.
MEEKS of New York, Mr. PALLONE, Mr. VITTER, Mr. HOLT, Mr.
SANDLIN, Mr. FRELINGHUYSEN, Mr. PICKETT, Mr. THOMAS, and Mr.
CAMP
FEBRUARY 7, 2000
Reported with amendments, committed to the Committee of the Whole House
on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed in italic]
[For text of introduced bill, see copy of bill as introduced on February 10, 1999]
A BILL
To amend the Internal Revenue Code of 1986 to eliminate
the marriage penalty by providing that the income tax
HR 6 RH
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, ETC.
(a) SHORT TITLE.—This Act may be cited as the
‘‘Marriage Tax Penalty Relief Act of 2000’’.
(b) SECTION 15 NOT TO APPLY.—No amendment
made by this Act 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 STAND-
ARD DEDUCTION.
(a) IN GENERAL.—Paragraph (2) of section 63(c) of
the Internal Revenue Code of 1986 (relating to standard
deduction) is amended—
(1) by striking ‘‘$5,000’’ in subparagraph (A)
and inserting ‘‘200 percent of the dollar amount in
effect under subparagraph (C) for the taxable year’’,
(2) by adding ‘‘or’’ at the end of subparagraph
(B),
(3) by striking ‘‘in the case of’’ and all that fol-
lows in subparagraph (C) and inserting ‘‘in any
other case.’’, and
(4) by striking subparagraph (D).