text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Marriage Penalty Relief Act of 
  2003''.
  
  SEC. 2. ACCELERATION OF MARRIAGE PENALTY RELIEF PROVISIONS.
  
      (a) Elimination of Marriage Penalty in Standard Deduction.--
              (1) In general.--Paragraph (2) of section 63(c) of the 
          Internal Revenue Code of 1986 (relating to standard deduction) 
          is amended--
                      (A) by striking ``$5,000'' in subparagraph (A) and 
                  inserting ``200 percent of the dollar amount in effect 
                  under subparagraph (C) for the taxable year'';
                      (B) by adding ``or'' at the end of subparagraph 
                  (B);
                      (C) by striking ``in the case of'' and all that 
                  follows in subparagraph (C) and inserting ``in any 
                  other case.''; and
                      (D) by striking subparagraph (D).
              (2) Technical amendments.--
                      (A) Subparagraph (B) of section 1(f)(6) of such 
                  Code is amended by striking ``(other than with'' and 
                  all that follows through ``shall be applied'' and 
                  inserting ``(other than with respect to sections 
                  63(c)(4) and 151(d)(4)(A)) shall be applied''.
                      (B) Paragraph (4) of section 63(c) of such Code is 
                  amended by adding at the end the following flush 
                  sentence:
          ``The preceding sentence shall not apply to the amount referred 
          to in paragraph (2)(A).''.
              (3) Effective date.--The amendments made by this subsection 
          shall apply to taxable years beginning after December 31, 2002.
      (b) Elimination of Marriage Penalty in 15-Percent Bracket.--
              (1) In general.--Section 1(f) of the Internal Revenue Code 
          of 1986 (relating to adjustments in tax tables so that 
          inflation will not result in tax increases) is amended by 
          adding at the end the following new paragraph:
              ``(8) Elimination of marriage penalty in 15-percent 
          bracket.--
                      ``(A) In general.--With respect to taxable years 
                  beginning after December 31, 2002, in prescribing the 
                  tables under paragraph (1)--
                              ``(i) the maximum taxable income in the 15-
                          percent rate bracket in the table contained in 
                          subsection (a) (and the minimum taxable income 
                          in the next higher taxable income bracket in 
                          such table) shall be 200 percent of the maximum 
                          taxable income in the 15-percent rate bracket 
                          in the table contained in subsection (c) (after 
                          any other adjustment under this subsection), 
                          and
                              ``(ii) the comparable taxable income 
                          amounts in the table contained in subsection 
                          (d) shall be \1/2\ of the amounts determined 
                          under clause (i).
                      ``(B) Rounding.--If any amount determined under 
                  subparagraph (A)(i) is not a multiple of $50, such 
                  amount shall be rounded to the next lowest multiple of 
                  $50.''.
              (2) Technical amendments.--
                      (A) Subparagraph (A) of section 1(f)(2) of such 
                  Code is amended by inserting ``except as provided in 
                  paragraph (8),'' before ``by increasing''.
                      (B) The heading for subsection (f) of section 1 is 
                  amended by inserting ``Elimination of Marriage Penalty 
                  in 15-Percent Bracket;'' before ``Adjustments''.
              (3) Effective date.--The amendments made by this subsection 
          shall apply to taxable years beginning after December 31, 2002.
      (c) Marriage Penalty Relief for Earned Income Credit.--
              (1) Increased phaseout amount.--
                      (A) In general.--Section 32(b)(2)(B) of the 
                  Internal Revenue Code of 1986 (relating to amounts) is 
                  amended by striking ```increased by--'' and all that 
                  follows and inserting ``increased by $3,000.''.
                      (B) Inflation adjustment.--Paragraph (1)(B)(ii) of 
                  section 32(j) of such Code (relating to inflation 
                  adjustments) is amended to read as follows:
                              ``(ii) in the case of the $3,000 amount in 
                          subsection (b)(2)(B), by substituting `calendar 
                          year 2003' for `calendar year 1992' in 
                          subparagraph (B) of such section 1.''.
                      (C) Effective date.--The amendments made by this 
                  paragraph shall apply to taxable years beginning after 
                  December 31, 2002.
              (2) Expansion of mathematical error authority.--
                      (A) In general.--Paragraph (2) of section 6213(g) 
                  of such Code is amended by striking ``and'' at the end 
                  of subparagraph (K), by striking the period at the end 
                  of subparagraph (L) and inserting ``, and'', and by 
                  inserting after subparagraph (L) the following new 
                  subparagraph:
                      ``(M) the entry on the return claiming the credit 
                  under section 32 with respect to a child if, according 
                  to the Federal Case Registry of Child Support Orders 
                  established under section 453(h) of the Social Security 
                  Act, the taxpayer is a noncustodial parent of such 
                  child.''.
                      (B) Effective date.--The amendment made by this 
                  paragraph shall take effect on January 1, 2003.
      (d) Conforming Amendments.--
              (1) Repeal of amendments.--Sections 301, 302, and 303(g) of 
          the Economic Growth and Tax Relief Reconciliation Act of 2001 
          are repealed.
              (2) Repeal of sunset.--Title IX of the Economic Growth and 
          Tax Relief Reconciliation Act of 2001 (relating to sunset of 
          provisions of such Act) shall not apply to section 303 (other 
          than subsection (g) of such section) of such Act (relating to 
          marriage penalty relief).
target: Marriage Penalty Relief Act of 2003 - Amends the Internal Revenue Code (IRC) to provide that the basic standard deduction on a joint return shall be equal to 200 percent of the dollar amount of an individual who is not married.Makes the maximum taxable income in the lowest joint bracket equal to double the maximum taxable income in the lowest single filer bracket.Increases the earned income credit phaseout amount on a joint return by $3,000.
feat_title: A bill to eliminate the marriage tax penalty permanently in 2003.