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United States · Bill · S

S. 2839 (106th)

Marriage Tax Relief Reconciliation Act of 2000

openUnited States· United States Congress· EN

Introduced

5 July 2000

Last action

14 July 2000 · Floor

Status

Senate incorporated this measure in H.R 4810 as an amendment.

Sponsors

Sen. Roth Jr., William V. [R-DE]

Subjects

Taxation, Budget

Source updated

20 August 2025

Taxation · Budget

Summary

Marriage Tax Relief Reconciliation 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 and 28 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 2002 and fully effective in 2007. (Sec. 4) Increases the beginning point of the phase-out range of the earned income credit for married couples filing jointly by $2,500, beginning in 2001. (Sec. 5) Revises provisions concerning the allowance of nonrefundable personal tax credits to provide that the aggregate amount of such credits shall not exceed the sum of: (1) the taxpayer's regular tax liability for the taxable year reduced by the foreign tax credit; and (2) the alternative minimum tax. (Sec. 6) Sets forth "Budget Act" compliance provisions (sunset provisions).

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 5 July 2000

    Calendars

    Placed on Senate Legislative Calendar under General Orders. Calendar No. 663.

    Source: Calendars

  2. 5 July 2000

    Reported

    Committee on Finance. Original measure reported to Senate by Senator Roth under authority of the order of the Senate of 06/30/2000. With written report No. 106-329. Minority views filed.

    Source: Committee

  3. 5 July 2000

    Reported

    Committee on Finance. Original measure reported to Senate by Senator Roth under authority of the order of the Senate of 06/30/2000. With written report No. 106-329. Minority views filed.

    Source: Committee

  4. 5 July 2000

    Introduced

    Introduced in Senate

    Source: IntroReferral

  5. 14 July 2000

    Floor

    Senate incorporated this measure in H.R 4810 as an amendment.

    Source: Floor

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Reported to Senate (text)

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  • Reported to Senate (text)

    Reported to Senate · EN · 5 July 2000

    ViewDownloadOpen at official source

  • Reported to Senate (PDF)

    Reported to Senate · EN · 5 July 2000

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 5 July 2000

    Open at official source

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Sponsors

Related records

Sources

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