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The marriage tax penalty was recently reduced by the Jobs and Growth Tax Relief Reconciliation Act of 2003. This act equalized the standard deduction (one single person now equals two married people) and increasing the income range for the 15% tax bracket for those filing as married. This, coupled with the Working Families Tax Relief Act of 2004 essentially eliminated the marriage tax penalty for families in the lower tax brackets through 2010. In general, it was estimated that married couples paid an average tax of $1,400 more than their single counterparts and this amount grows as the incomes of the couple increases.

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