[20030130]RS21000_2001年《经济增长和税收减免和解法》中的婚姻税收减免规定.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21000Updated January 30, 2003Marriage Tax Penalty Relief Provisions of theEconomic Growth and Tax ReliefReconciliation Act of 2001Gregg A. EsenweinSpecialist in Public FinanceGovernment and Finance DivisionSummaryThe Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA)contains three marriage tax penalty relief provisions. It increases the standard deductionfor joint returns to twice the size of the standard deduction for single returns. Thischange is phased in over a 5-year period starting in calendar year 2005. The 2001 Actalso increases the width of the 15% marginal income tax bracket for joint returns totwice the width of the 15% tax bracket for single returns. This change is phased in overa 4-year period starting in calendar year 2005. Finally, the 2001 Act increases theearned income tax credit phaseout start and end points for joint returns by $3,000 withthe increase phased in over a 7-year period starting in calendar year 2002. The JointCommittee on Taxation estimates that the combined cost of all of the marriage penaltyrelief provisions will be