[19980605]98-522E_婚姻惩罚税减免：《格拉姆修正案》.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS Web98-522 EJune 5, 1998Marriage Penalty Tax Relief:The Gramm AmendmentGregg A. EsenweinSpecialist in Public FinanceEconomics DivisionSummaryOn May 21, 1998, Senator Phil Gramm introduced an amendment to the TobaccoSettlement bill (S. 1415), which is intended to provide marriage penalty tax relief forlow to middle income taxpayers. The amendment would create a new above-the-linededuction for taxpayers filing joint returns whose modified adjusted gross incomes fallbelow $50,000 in 1999.This report, which will be updated if legislative action warrants, provides a briefdescription of the amendment and discusses some associated issues. For more detailedinformation on the federal income tax and marriage see: U.S. Library of Congress.Congressional Research Service. The Federal Income Tax and Marriage Neutrality.CRS Report 97-190E, by Gregg A. Esenwein. January 1997. For information on thetobacco settlement see: U.S. Library of Congress. Congressional Research Service. TheTobacco Settlement: Issues. CRS Issue Brief 98022, by C. Stephen Redhead. Updatedperiodically. The Gramm AmendmentOn Ma