Number: RS21000
Title: Marriage Tax Penalty Relief Provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001
Authors: Gregg A. Esenwein, Government and Finance Division 
Abstract: The Economic Growth and Tax Relief Reconciliation Act of 2001 contains three marriage tax penalty relief provisions. It increases the standard deduction for joint returns to twice the size of the standard deduction for single returns. It increases the width of the 15-percent marginal income tax bracket for joint returns to twice the width of the 15-percent bracket for single returns. It increases the earned income tax credit phaseout start and end points for joint returns by $3,000.
Pages: 5
Date: Updated January 30, 2003