article: 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).
summary: 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.