However, we can and should improve upon this measure as it makes its way through the legislative process.  In particular, the benefits of the bill must be targeted more directly to lower-and middle-income families who are currently penalized for being married.  Further, the underlying bill does little to adequately adjust the Alternative Minimum Tax (AMT), which increasingly affects the middle class.  As a result, too many middle-income families remain unprotected from having most of the promised benefits of the bill taken away.    

I have additional concerns that this Congress has yet to finalize its work on a budget framework this year.  We also have little perspective on how this legislation will fit into our other collective commitments to extend the solvency of Social Security and Medicare and reduce our national debt.  Congress needs to enact a budget that honors our commitments and our continued need to invest in education, law enforcement, the environment, health care and national defense, before enacting a large tax cut.

For these reasons, I will support both the Democratic alternative and the motion to recommit. The substitute not only takes a large step toward eliminating the marriage penalty, but also would provide substantial tax cuts to all working families in a responsible budget framework.  Specifically, this measure would create a new bracket for married couples, increase the standard deduction for married couples and adjust the AMT.  Finally, the motion to recommit seeks to provide an immediate tax cut to boost our economy and help those families who need assistance now. 

Again, while I support final passage of this legislation because I believe hardworking Americans deserve some relief from the marriage penalty, I hope that this flawed bill will be improved in the Senate to ensure lower-and middle-income couples benefit as well.  And more than anything, I urge my colleagues to focus on crafting a budget and tax cut framework that rewards hard-working taxpayers, while ensuring that our debt is paid down, Social Security and Medicare remain strong, and our national priorities like education and health care are not shortchanged.