Marriage Penalty and Family Tax Relief Act of 2001
Latest action · Aug 13, 2001 See H.R.1836.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedMar 15, 2001
- Passed HouseMar 29, 2001
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
(Sec. 3) Provides a six-year schedule for making, by 2009, the maximum taxable income in the lowest married bracket equal to double the maximum taxable income in the lowest single filer bracket.
Repeals provisions providing for: (1) the reduction in the additional child tax credit for families with three or more children for taxpayers subject to the alternative minimum tax; and (2) the reduction in the earned income credit for taxpayers subject to the alternative minimum tax.
Provides, starting in 2008, for increasing the alternative minimum tax exemption amount on joint returns.
(Sec. 4) Provides for increases in the earned income credit phaseout amount on a joint return equal to 110 percent of the otherwise applicable amount.
Includes in the definition of the term "earned income," for purposes of the earned income credit, only amounts included in gross income.
(Sec 5) Provides a schedule for increasing the child tax credit to $1,000 by 2006.
Prohibits the child tax credit from exceeding the excess of: (1) the sum of the regular tax liability plus the alternative minimum tax; over (2) the sum of the nonrefundable personal credits (other than the child tax credit) and the foreign tax credit and Puerto Rico and possession tax credit.
Extends the availability of the additional credit for families with three or more children to families with fewer than three children.
(Sec. 6) States that the amounts transferred to any Social Security Act trust fund shall be determined as if this Act had not been enacted.
Recorded votes 3
Newest first. Open one to see how every member voted.
| Roll call | Question | Result | Date |
|---|---|---|---|
| House 75 | On Passage | Passed282–144 | Mar 29, 2001 |
| House 74 | On Motion to Recommit with Instructions | Failed184–240 | Mar 29, 2001 |
| House 73 | Rangel Substitute Amendment | Failed196–231 | Mar 29, 2001 |
Cosponsors 227
Members who signed on, in the order they did. Signatures ran from Mar 15, 2001 to Mar 27, 2001; 222 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-FL | Adam H. Putnam | Original | Mar 15, 2001 |
| R-NY | Amo Houghton | Original | Mar 15, 2001 |
| R-FL | Ander Crenshaw | Original | Mar 15, 2001 |
| R-KY | Anne M. Northup | Original | Mar 15, 2001 |
| R-AR | Asa Hutchinson | Original | Mar 15, 2001 |
| R-WY | Barbara Cubin | Original | Mar 15, 2001 |
| D-TN | Bart Gordon | Original | Mar 15, 2001 |
| R-NY | Benjamin A. Gilman | Original | Mar 15, 2001 |
| R-GA | Bob Barr | Original | Mar 15, 2001 |
| R-VA | Bob Goodlatte | Original | Mar 15, 2001 |
| R-AL | Bob Riley | Original | Mar 15, 2001 |
| R-CO | Bob Schaffer | Original | Mar 15, 2001 |
| R-AZ | Bob Stump | Original | Mar 15, 2001 |
| D-WA | Brian Baird | Original | Mar 15, 2001 |
| R-IN | Brian D. Kerns | Original | Mar 15, 2001 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Mar 15, 2001Hearings Mar 15, 2001Markup Mar 22, 2001Reported Mar 27, 2001 |
Actions 26
Everything that happened, newest first.
- Aug 13, 2001See H.R.1836.
- Jun 7, 2001Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 68.
- Jun 6, 2001Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
- Mar 29, 2001Rule H. Res. 104 passed House.
- Mar 29, 2001Considered under the provisions of rule H. Res. 104. (consideration: CR H1302-1329)
- Mar 29, 2001Rule provides for consideration of H.R. 6 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. A specified amendment is in order. The amendment recommended by the Committee on Ways and Means now printed in the bill (House Rept. 107-29) shall be considered as adopted.
- Mar 29, 2001DEBATE - The House proceeded with one hour of debate on H.R. 6.
- Mar 29, 2001DEBATE - Pursuant to the provisions of H. Res. 104, the House proceeded with one hour of debate on the Rangel amendment in the nature of a substitute.
- Mar 29, 2001The previous question was ordered on the bill as amended, and on the Rangel amendment, pursuant to the rule.
- Mar 29, 2001Mr. Rangel moved to recommit with instructions to Ways and Means. (consideration: CR H1326-1327)
- Mar 29, 2001Floor summary: DEBATE - The House proceeded with 10 minutes of debate on the Rangel motion to recommit with instructions.
- Mar 29, 2001On motion to recommit with instructions Failed by recorded vote: 184 - 240 (Roll no. 74). (text: CR H1326-1327)
- Mar 29, 2001Passed/agreed to in House: On passage Passed by the Yeas and Nays: 282 - 144 (Roll no. 75).
- Mar 29, 2001Motion to reconsider laid on the table Agreed to without objection.
- Mar 29, 2001The title of the measure was amended. Agreed to without objection.
- Mar 29, 2001Received in the Senate.
- Mar 28, 2001Rules Committee Resolution H. Res. 104 Reported to House. Rule provides for consideration of H.R. 6 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. The amendment recommended by the Committee on Ways and Means now printed in the bill (House Rept. 107-29) shall be considered as adopted.
- Mar 27, 2001Reported (Amended) by the Committee on Ways and Means. H. Rept. 107-29.(text of measure as reported: CR 3/29/2001 H1302-1303)
- Mar 27, 2001Reported (Amended) by the Committee on Ways and Means. H. Rept. 107-29. (text of measure as reported: CR 3/29/2001 H1302-1303)
- Mar 27, 2001Placed on the Union Calendar, Calendar No. 20.
- Mar 22, 2001Committee Consideration and Mark-up Session Held.
- Mar 22, 2001Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 23 - 16.
- Mar 15, 2001Introduced in House
- Mar 15, 2001Referred to the House Committee on Ways and Means.
- Mar 15, 2001Committee Hearings Held Prior to Introduction (Feb 13, 2001).
- Feb 14, 2001Sponsor introductory remarks on measure. (CR H365-367)
In the Congressional Record 7
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Committee report
Congressional Budget Office cost estimates 2
- Mar 26, 2001H.R. 6, Marriage Penalty and Family Tax Relief Act of 2001<p>Cost estimate for the bill as ordered reported by the House Committee on Ways and Means on March 22, 2001</p>
- Mar 26, 2001H.R. 6, Marriage Penalty and Family Tax Relief Act of 2001Cost estimate for the bill as ordered reported by the House Committee on Ways and Means on March 22, 2001
Printed hearings 4
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| Serial No. 107-107 | CHILD SUPPORT AND FATHERHOOD PROPOSALS137 pages | Ways and Means Committee | Jun 28, 2001 |
| S. Hrg. 107-143 | LEGISLATIVE BRANCH APPROPRIATIONS FOR FISCAL YEAR 2002266 pages | Appropriations Committee | May 2, 2001–Jun 26, 2001 |
| Serial No. 107-6 | PRESIDENT'S TAX RELIEF PROPOSALS: TAX PROPOSALS AFFECTING INDIVIDUALS179 pages | Ways and Means Committee | Mar 21, 2001 |
| Serial No. 107-3 | SOCIAL SECURITY ADMINISTRATION'S PROPOSAL TO IMPLEMENT RETURN TO WORK LEGISLATION92 pages | Ways and Means Committee | Feb 28, 2001 |
Amendments 2
Amendments offered to this bill.
| Amendment | Description | Offered by | Status |
|---|---|---|---|
| HAmdt 22 | An amendment made in order pursuant to the provisions of H. Res. 104, and considered as adopted pursuant to that resolution. | Ways and Means Committee | On agreeing to the Ways and Means amendment as modified Agreed to without objection. (text as modified: CR H1303-1304) |
| HAmdt 23 | An amendment made in order pursuant to the provisions of H. Res. 104 to insert a complete new text. | Charles B. Rangel D-NY | On agreeing to the Rangel amendment (A002) Failed by the Yeas and Nays: 196 - 231 (Roll no. 73). |
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HRES 104 | Providing for consideration of the bill (H.R. 6) to amend the Internal Revenue Code of 1986 to reduce the marriage penalty by providing for adjustments to the standard deduction, 15-percent rate bracket, and earned income credit and to allow the nonrefundable personal credits against regular and minimum tax liability. | Procedurally related | Mar 29, 2001 |
| HR 1836 | Economic Growth and Tax Relief Reconciliation Act of 2001 | Procedurally related | Jun 7, 2001 |
Titles 4
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to reduce the marriage penalty by providing for adjustments to the standard deduction, 15-percent rate bracket, and earned income credit and to allow the nonrefundable personal credits against regular and minimum tax liability.
- Official Titles as Amended by House
- To amend the Internal Revenue Code of 1986 to reduce the marriage penalty by providing for adjustments to the standard deduction, the 15-percent rate bracket, and the earned income credit, to increase the child credit and for other purposes.
- Short Titles as Introduced
- Marriage Tax Elimination Act of 2001
- Short Titles as Passed House
- Marriage Penalty and Family Tax Relief Act of 2001
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Cost of living adjustments
- Earned income tax credit
- Economics and Public Finance
- Families
- Foreign tax credit
- Government spending reductions
- Government trust funds
- Income tax
- Indexing (Economic policy)
- Married people
- Medicare
- Minimum tax
- Old age, survivors and disability insurance
- Personal income tax
- Social security finance
- Social Welfare
- Tax credits
- Tax deductions
- Tax exemption
- Tax rates
- Tax refunds
- Taxation
Text 4
Each version as it was printed, newest first.
- Jun 7, 2001Placed on Calendar Senate
- Mar 29, 2001Engrossed in House
- Mar 27, 2001Reported in House
- Mar 15, 2001Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
