Congressman Zach Wamp voted Wednesday to provide relief to 25 million American couples who under current law are penalized an average of $1,400 a year simply for getting married.

"It's wrong and it makes no sense for the government to tax marriage," Wamp said. "Over 110,000 people in the 3rd District of Tennessee are forced to pay this unfair tax simply because they are married," Wamp said "Some talk about 'targeted tax cuts.' Well what better way to target tax cuts than to target them to folks who are married. It is long past time to get rid of this unwise and unfair tax. We are trying to help millions of Americans who are being punished by Uncle Sam simply for saying, 'I do.'

"President Clinton said that he wanted to do away with the unfair marriage penalty, but then he turned around and VETOED our bill that would have done that," Wamp said. "This is one more case when the President has said one thing and DONE another. Apparently the Clinton-Gore Administration values bigger government more than it does stronger and more prosperous families. This may be the most unfair tax on the books."

The Marriage Tax Penalty Relief Act of 2000, vetoed by President Clinton in August, would have provided billions in tax relief by:

• Doubling the Standard Deduction: Raises the standard deduction for married couples filing jointly so that it is equal to twice the standard deduction for single filers, effective January 1, 2000. (Couples would see the benefit of this provision when they file their 2000 taxes next year.) This provision will provide $30.7 billion in tax relief over 5 years.
• Doubling the 15 percent Income Tax Rate: The agreement also expands the lowest tax bracket (15 per cent) to twice that of the corresponding bracket for single filers, phased in over five years, beginning January 1, 2000. (Couples would see the benefit of this provision when they file their 2000 taxes next year). This provision will provide $44.2 billion in tax relief over 5 years.
• Increasing the Earned Income Tax Credit (EIC) for low-income married couples: The plan would immediately increase the EIC income phase-out threshold by $2,000, thus increasing existing EIC payments (by a maximum $421) and making more low-income working families eligible for the credit. This provision would be effective January 1, 2000, and couples would see the benefit of this provision when they file their 2000 taxes next year. This provision will provide $6.3 billion in tax relief over five years.
• Extending Treatment of Alternative Minimum Tax (AMT) Credits : Because of Congressional action last year, married couples and individuals were permitted to offset fully their regular tax liability (without regard to the minimum tax) by personal nonrefundable tax credits, such as child, education, and adoption tax credits for calendar years 2000 and 2001. Under the agreement, this exemption is extended so that married couples filing jointly may continue this practice for years 2002-2005 for both refundable and nonrefundable tax credits. This provision will provide $8.5 billion in tax relief over five years.

Even though 49 Democrats joined all Republicans in voting for the veto override, the measure received only a 270-158 margin - short of the two-thirds majority required to override President Clinton's veto.