Federal Relations

Federal Legislation
June 7, 2001

H.R. 6ŚMarriage Penalty and Family Tax Relief Act of 2001

Action Requested:
None. Became Public Law No: 107-16, Title III Sec. 301-303.

H.R. 6 amends the Internal Revenue Code of 1986. It gradually reduces the marriage tax penalty adjusting the standard deduction, the 15 percent rate bracket, and the earned income credit. In addition H.R. 6 allows the nonrefundable personal credits against regular and minimum tax liability.

Introduced March 15, 2001, by Representative Jerry Weller

8/13/2001: See H.R.1836.

HSLDA's Position:
The amendments made by sections 301-303 in Title III of Public Law No: 107-16 (formally known as H.R. 1836 and previously H.R. 6) shall apply to taxable years beginning after December 31, 2004.

This law will benefit all families by eliminating the Marriage Tax Penalty for the lower tax bracket and treating married couples equally with those who are single. HSLDA supports this new law.

 Other Resources

See H.R 1836 (pdf)

Up-to-date information on H.R. 6

Text of H.R. 6 (pdf)

Marriage Tax Penalty Relief Update (March 29, 2001)

Marriage Tax Penalty Relief Update (March 23, 2001)

Marriage Tax Penalty Update (January 30, 2001)

HSLDA Media Release: Marriage Penalty Relief Press Conference Statement: Caleb Kershner, Federal Research and Policy Manager