I 
108TH CONGRESS 
1ST SESSION 
H. R. 759
To amend the Internal Revenue Code of 1986 to accelerate the elimination 
of the marriage penalty in the standard deduction and in the 15-percent 
income tax rate bracket. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 13, 2003
Mr. WELLER (for himself, Mrs. MCCARTHY of New York, Mr. HAYES, Mr. 
KIRK, Mr. SHAYS, Mr. HAYWORTH, Mr. ROGERS of Alabama, Mr. 
BUYER, Mr. COX, Mr. LATOURETTE, Mr. SHIMKUS, Mr. AKIN, Mr. 
MARIO DIAZ-BALART of Florida, Mrs. MYRICK, Mr. KLINE, Mr. FOLEY, 
Mr. FRELINGHUYSEN, Mr. UPTON, Mr. JANKLOW, Mr. BURTON of Indi-
ana, Mr. CANNON, Mr. PEARCE, Mr. FOSSELLA, Mr. KING of Iowa, Mr. 
SENSENBRENNER, Mr. KING of New York, Mrs. KELLY, Mr. MCCOTTER, 
Mr. WILSON of South Carolina, Mr. PLATTS, Ms. BERKLEY, Mr. 
FORBES, Mr. BARRETT of South Carolina, Mr. TIAHRT, Mr. BOEHLERT, 
Mr. CRANE, Mr. RYUN of Kansas, Mr. LAHOOD, Mr. OXLEY, Mr. JOHN-
SON of Illinois, Mr. WELDON of Florida, Mr. PITTS, Ms. ROS-LEHTINEN, 
Mr. PETERSON of Pennsylvania, Mr. BEAUPREZ, Mr. FRANKS of Arizona, 
Mr. SIMMONS, Mr. GILCHREST, Mr. ROHRABACHER, Mr. KOLBE, Mr. 
GOODE, Mr. WALSH, Mr. SESSIONS, Mr. HOSTETTLER, Ms. GINNY 
BROWN-WAITE of Florida, Mr. CULBERSON, and Mrs. EMERSON) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to accelerate 
the elimination of the marriage penalty in the standard 
deduction and in the 15-percent income tax rate bracket.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Making Marriage Tax 
Relief Permanent Act of 2003’’. 
SEC. 2. ACCELERATION OF ELIMINATION OF MARRIAGE 
PENALTY IN STANDARD DEDUCTION. 
(a) IN GENERAL.—Subparagraph (A) of section 
63(c)(2) of the Internal Revenue Code of 1986, as amend-
ed by section 301 of the Economic Growth and Tax Relief 
Reconciliation Act of 2001, is amended by striking ‘‘the 
applicable percentage’’ and inserting ‘‘200 percent’’. 
(b) CONFORMING AMENDMENTS.—
(1) Subsection (c) of section 63 of such Code, 
as so amended, is amended by striking paragraph 
(7). 
(2) Subsection (d) of section 301 of the Eco-
nomic Growth and Tax Relief Reconciliation Act of 
2001 is amended by striking ‘‘December 31, 2004’’ 
and inserting ‘‘December 31, 2002’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2002. 
SEC. 3. ACCELERATION OF ELIMINATION OF MARRIAGE 
PENALTY IN 15-PERCENT RATE BRACKET. 
(a) IN GENERAL.—Paragraph (8) of section 1(f) of 
the Internal Revenue Code of 1986, as amended by section
302 of the Economic Growth and Tax Relief Reconcili-
ation Act of 2001, is amended to read as follows: 
‘‘(8) ELIMINATION OF MARRIAGE PENALTY IN 
15-PERCENT
BRACKET.—With respect to taxable 
years beginning after December 31, 2002, in pre-
scribing the tables under paragraph (1)—
‘‘(A) the maximum taxable income in the 
15-percent rate bracket in the table contained 
in subsection (a) (and the minimum taxable in-
come in the next higher taxable income bracket 
in such table) shall be 200 percent of the max-
imum taxable income in the 15-percent rate 
bracket in the table contained in subsection (c) 
(after any other adjustment under this sub-
section), and 
‘‘(B) 
the 
comparable 
taxable 
income 
amounts in the table contained in subsection 
(d) shall be 1/2 of the amounts determined 
under subparagraph (A).’’
(b) CONFORMING AMENDMENTS.—
(1) The heading for subsection (f ) of section 1 
of such Code, as so amended, is amended by striking 
‘‘PHASEOUT’’ and inserting ‘‘ELIMINATION’’. 
(2) Subsection (c) of section 302 of the Eco-
nomic Growth and Tax Relief Reconciliation Act of
2001 is amended by striking ‘‘December 31, 2004’’ 
and inserting ‘‘December 31, 2002’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2002. 
SEC. 4. PROVISIONS MADE PERMANENT. 
Title IX of the Economic Growth and Tax Relief Rec-
onciliation Act of 2001 shall not apply to the amendments 
made by this Act.
Æ