S. 2839 (106th): Marriage Tax Relief Reconciliation Act of 2000

Introduced:
Jul 05, 2000 (106th Congress, 1999–2000)
Sponsor:
Sen. William Roth Jr. [R-DE]
Status:
Died (Reported by Committee)
See Instead:

H.R. 4810 (same title)
Vetoed & Override Failed in House — Sep 13, 2000

The bill’s title was written by the bill’s sponsor. S. stands for Senate bill.

(About Ads | Advertise Here)
Status

This bill was introduced on July 5, 2000, in a previous session of Congress, but was not enacted.

Progress
Introduced Jul 05, 2000
Reported by Committee Jul 05, 2000
Cosponsors
none
Committees

Senate Finance

The committee chair determines whether a bill will move past the committee stage.

Full Title

A bill to amend the Internal Revenue Code of 1986 to provide marriage tax relief by adjusting the standard deduction, 15-percent and 28-percent rate brackets, and earned income credit, and for other purposes.

Summary

No summaries available.

Text

Read Bill Text »

Last updated Jul 05, 2000.
10 pages

Primary Source

View on THOMAS (The Library of Congress)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here.

Citation

Click a format for a citation suggestion:

GovTrack’s Bill Summary

We don’t have a summary available yet.

Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

7/5/2000--Introduced.
Marriage Tax Relief Reconciliation Act of 2000 - States that no amendment made by this Act shall be treated as a tax rate change for purposes of section 15 (effect of changes on tax rates) of the Internal Revenue Code.
Section 2 -
Amends the Internal Revenue Code to provide that the basic standard deduction for a married couple filing jointly shall be twice the basic standard deduction for an unmarried individual, beginning in 2001.
Section 3 -
Provides that the 15 and 28 percent regular income tax bracket for a married couple filing jointly shall be twice the size of the corresponding bracket for an unmarried individual. Sets forth a graduated phase-in beginning in 2002 and fully effective in 2007.
Section 4 -
Increases the beginning point of the phase-out range of the earned income credit for married couples filing jointly by $2,500, beginning in 2001.
Section 5 -
Revises provisions concerning the allowance of nonrefundable personal tax credits to provide that the aggregate amount of such credits shall not exceed the sum of: (1) the taxpayer's regular tax liability for the taxable year reduced by the foreign tax credit; and (2) the alternative minimum tax.
Section 6 -
Sets forth "Budget Act" compliance provisions (sunset provisions).

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

The House Democratic Caucus does not provide summaries of bills.

So, yes, we display the House Republican Conference’s summaries when available even if we do not have a Democratic summary available. That’s because we feel it is better to give you as much information as possible, even if we cannot provide every viewpoint.

We’ll be looking for a source of summaries from the other side in the meanwhile.