< Back to H.R. 672 (107th Congress, 2001–2002)

Text of To amend the Internal Revenue Code of 1986 to eliminate the marriage penalty in the standard deduction.

This bill was introduced on February 14, 2001, in a previous session of Congress, but was not enacted. The text of the bill below is as of Feb 14, 2001 (Introduced).

Source: GPO

HR 672 IH

107th CONGRESS

1st Session

H. R. 672

To amend the Internal Revenue Code of 1986 to eliminate the marriage penalty in the standard deduction.

IN THE HOUSE OF REPRESENTATIVES

February 14, 2001

Mr. KLECZKA (for himself and Mr. MCDERMOTT) introduced 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 in the standard deduction.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. ELIMINATION OF MARRIAGE PENALTY IN STANDARD 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 ‘twice 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 follows in subparagraph (C) and inserting ‘in any other case.’, and

      (4) by striking subparagraph (D).

    (b) TECHNICAL AMENDMENTS-

      (1) Subparagraph (B) of section 1(f)(6) of such Code is amended by striking ‘(other than with’ and all that follows through ‘shall be applied’ and inserting ‘(other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied’.

      (2) Paragraph (4) of section 63(c) of such Code is amended by adding at the end the following flush sentence:

      ‘The preceding sentence shall not apply to the amount referred to in paragraph (2)(A).’.

    (c) EFFECTIVE DATE- The amendments made by this section shall apply to taxable years beginning after December 31, 2000.