05/04/1999 03:35 PM Senate STA

           HJR 20-FEDERAL INCOME TAX MARRIAGE PENALTY                                                                           
                                                                                                                                
JUDI JORDAN, legislative aide to Representative Gail Phillips,                                                                  
sponsor of HJR 20, made the following comments.  Married couples                                                                
pay a much higher income tax rate and receive a lower standard                                                                  
deduction than two single individuals.  The purpose of HJR 20 is to                                                             
support a proposal before Congress to eliminate the marriage tax                                                                
penalty.  In 1996 nearly 21 million married couples paid an average                                                             
of $1400 more in taxes because of the marriage penalty.  With the                                                               
anticipation of a federal budget surplus over the next ten years,                                                               
Representative Phillips felt the time is appropriate for the                                                                    
removal of the marriage tax penalty.  Several legislative measures                                                              
to do away with the marriage tax penalty and make the standard                                                                  
deduction for a married couple equal to that of two single                                                                      
individuals are before Congress at this time.                                                                                   
                                                                                                                                
SENATOR GREEN moved HJR 20 from committee with individual                                                                       
recommendations.                                                                                                                
                                                                                                                                
There being no objection, the motion carried.                                                                                   
                                                                                                                                
SENATOR ELTON asked Ms. Jordan to provide him with information                                                                  
showing that the average family now pays more in taxes than it pays                                                             
on housing, food, and clothing combined.  MS. JORDAN said she could                                                             
provide Senator Wilken with backup information to the bills before                                                              
Congress.