To amend the Internal Revenue Code of 1986 to permanently extend the marriage penalty relief provided under the Economic Growth and Tax Relief Reconciliation Act of 2001.

Bill: 108-hr-4181
Sponsor: Rep. Gerlach, Jim [R-PA-6]
Introduced: 2004-04-21 in the House
Policy area: Taxation
Subjects: Congress
Families
Income tax
Married people
Sunset legislation
Tax deductions
Tax rates

Summary:
action_date: 2004-04-21
text: 
Amends the Internal Revenue Code to permanently extend: (1) the increased standard deduction for married taxpayers filing joint returns or for surviving spouses (twice the deduction for single taxpayers); and (2) the increase in the taxable income level for qualifying married taxpayers filing joint returns or surviving spouses for the 15-percent tax bracket. Provides that the general terminating date under the Economic Growth and Tax Relief Reconciliation Act of 2001 (December 31, 2010) shall not apply to the extensions provided by this Act.

action_date: 2004-04-28
text: 
Amends the Internal Revenue Code to make permanent the following provisions of the Economic Growth and Tax Reconciliation Act of 2001: (1) the increased standard deduction for married taxpayers filing joint returns or for surviving spouses (twice the deduction for single taxpayers); (2) the increase in the taxable income level for qualifying married taxpayers filing joint returns or surviving spouses for the 15-percent tax bracket; and (3) provisions concerning the earned income tax credit, including those increasing the credit's phaseout amounts in the case of joint returns. 


Legislative actions:
action_date: 2004-05-03
text: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 495.
action_date: 2004-04-29
text: Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
action_date: 2004-04-28
text: The title of the measure was amended. Agreed to without objection.
action_date: 2004-04-28
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2004-04-28
text: On passage Passed by recorded vote: 323 - 95 (Roll no. 138).
action_date: 2004-04-28
text: Passed/agreed to in House: On passage Passed by recorded vote: 323 - 95 (Roll no. 138).
action_date: 2004-04-28
text: On motion to recommit with instructions Failed by the Yeas and Nays: 199 - 220 (Roll no. 137).
action_date: 2004-04-28
text: The previous question on the motion to recommit with instructions was ordered without objection.
action_date: 2004-04-28
text: DEBATE - The House proceeded with 10 minutes of debate on the Stenholm motion to recommit with instructions. The instructions contained in the motion seek to require that no provision of the Act shall take effect unless the Secretary of the Treasury certifies that, upon enactment, the public debt limit is sufficient to allow for the increased borrowing required as a result of the Act over the next 10 years.
action_date: 2004-04-28
text: Mr. Stenholm moved to recommit with instructions to Ways and Means. (consideration: CR H2447-2448; text: CR H2447)
action_date: 2004-04-28
text: DEBATE - Pursuant to House Resolution 607, the House proceeded with one hour of debate on the Rangel amendment in the nature of a substitute.
action_date: 2004-04-28
text: DEBATE - The House proceeded with one hour of debate on H.R. 4181, as amended.
action_date: 2004-04-28
text: Rule provides for consideration of H.R. 4181 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. A specified amendment is in order.
action_date: 2004-04-28
text: Considered under the provisions of rule H. Res. 607. (consideration: CR H2429-2449; text of measure as introduced in House: CR H2429)
action_date: 2004-04-28
text: Rule H. Res. 607 passed House.
action_date: 2004-04-27
text: Rules Committee Resolution H. Res. 607 Reported to House. Rule provides for consideration of H.R. 4181 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. A specified amendment is in order.
action_date: 2004-04-21
text: Referred to the House Committee on Ways and Means.
action_date: 2004-04-21
text: Introduced in House
action_date: 2004-04-21
text: Introduced in House