Placed on Senate Legislative Calendar under General Orders. Calendar No. 484.
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Apr 4, 2000
Marriage Tax Relief Act of 2000 - Amends the Internal Revenue Code to: (1) beginning in 2001, increase the standard deduction for a married couple filing a joint return to twice that of a single individual; (2) phase-in, over a six period, increases in the size of the 15 and 28 percent regular income tax brackets for a married couple filing jointly to twice that of a single individual; (3) beginning in 2001, increase (by $2,500) and provide an inflation adjustment for, phase-out amounts for the earned income credit for a married couple filing jointly; (4) beginning in 2002, permanently extend the provision that permits nonrefundable personal credits to offset both regular and minimum tax liability; and (5) beginning in 2002, repeal the reduction of refundable credits by the alternative minimum tax.
Source last updated: Aug 20, 2025. Consult Congress.gov for the current record.
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