The marriage penalty
Abstract: The marriage penalty occurs under the current tax system when a married couple pays more federal income tax when filing jointly than they would if they had remained single and each filed as an individual taxpayer. Historically, Congress has taken steps and passed legislation to provide relief from the marriage penalty. However, the 2010 Affordable Care Act and the American Taxpayer Relief Act of 2012 (ATRA) increased the marriage penalty for some high-income couples. This article takes a look at how this legislation adversely impacts married taxpayers.