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S 120 108th Congress Senate

Marriage Penalty Relief Act of 2003

Official title: A bill to eliminate the marriage tax penalty permanently in 2003.

Introduced: January 9, 2003 See on congress.gov
Taxation CongressEarned income tax creditFamiliesIncome tax
More subjectsShow fewer subjects
Married peopleSunset legislationTax deductionsTax rates
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 9, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S154-155)
Jan 9, 2003
Sponsor introductory remarks on measure. (CR S154)
Jan 9, 2003
Introduced in Senate
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 Latest action January 9, 2003

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S154-155)

 Plain-English summary Congressional Research Service
Marriage Penalty Relief Act of 2003 - Amends the Internal Revenue Code (IRC) to provide that the basic standard deduction on a joint return shall be equal to 200 percent of the dollar amount of an individual who is not married.

Makes the maximum taxable income in the lowest joint bracket equal to double the maximum taxable income in the lowest single filer bracket.

Increases the earned income credit phaseout amount on a joint return by $3,000.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 120: Marriage Penalty Relief Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-S-120/
MLA
"S. 120: Marriage Penalty Relief Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-120/.
Bluebook (legal)
S. 120, 108th Cong. (2026), https://openamerica.io/bill/108-S-120/.
Markdown link
[S. 120: Marriage Penalty Relief Act of 2003](https://openamerica.io/bill/108-S-120/)
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