Marriage Tax Penalty Relief Act of 2000
| Date | Chamber | What was voted on | Result | Yes–No | |
|---|---|---|---|---|---|
| Feb 10, 2000 | House · vote #15 | On Passage | Passed | 268–158 | See who voted → |
| Feb 10, 2000 | House · vote #14 | On Motion to Recommit with Instructions | Failed | 196–230 | See who voted → |
(Sec. 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.
(Sec. 3) Provides that the 15 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 2003 and fully effective in 2008.
Repeals provisions that reduce the refundable child credit and earned income credit by the amount of the taxpayer's alternative minimum tax, beginning in 2002.
(Sec. 4) Increases the beginning point of the phase-out range of the earned income credit for married couples filing jointly by $2,000, beginning in 2001.
Considered by Senate. (consideration: CR S2965-2966)