Considered by Senate. (consideration: CR S2965-2966)
Congressional Research Service
Official summary
Version 17 · Reported to House with amendment(s) · Feb 7, 2000
Marriage Tax Penalty Relief 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.(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.
The previous question on the motion to recommit with instructions was ordered without objection.
DEBATE - The House proceeded with 10 minutes of debate on the motion to recommit with instructions. The instructions contained in the motion require the Committee on Ways and Means to report the bill back to the house with an amendment that 1) corrects the disparity in the Tax Code affecting married couples, including those married couples receiving the EIC (marriage penalty) and insures this correction is fully available to middle income married couples with children; and 2) which provides that the effectiveness of the tax reduction contained therein is contingent on a certification by the Director of OMB, based on the most recently adopted concurrent resolution on the budget and any other relevant legislation which has been enacted.
Mr. Hill (IN) moved to recommit with instructions to Ways and Means.
Pursuant to H. Res. 419, the previous question was ordered on the Rangel amendment and on the bill.
DEBATE - Pursuant to the provisions of H. Res. 419, the House proceeded with one hour of debate on the Rangel amendment in the nature of a substitute.
DEBATE - The House resumed debate on H.R. 6.
DEBATE - The House proceeded with two hours of debate on H.R. 6.
Rule provides for consideration of H.R. 6 with 2 hours of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. The amendment recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted. Measure will be considered read. A specified amendment is in order.
Considered under the provisions of rule H. Res. 419. (consideration: CR H291-330; text of measure as introduced: CR H291-292)
Rule H. Res. 419 passed House.
Sponsor introductory remarks on measure. (CR H259, E99-100)
Rules Committee Resolution H. Res. 419 Reported to House. Rule provides for consideration of H.R. 6 with 2 hours of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. The amendment recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted. Measure will be considered read. A specified amendment is in order.
Sponsor introductory remarks on measure. (CR H223, E77-78)
Placed on the Union Calendar, Calendar No. 277.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 106-493.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 106-493.
Ordered to be Reported (Amended) by the Yeas and Nays: 23 - 13.
Committee Consideration and Mark-up Session Held.
Sponsor introductory remarks on measure. (CR H8472-8473)
Sponsor introductory remarks on measure. (CR H6968)
Sponsor introductory remarks on measure. (CR H827-829)
Sponsor introductory remarks on measure. (CR H726)
Sponsor introductory remarks on measure. (CR H589)
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
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Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
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