Under the graduated rates of our income tax system, married couples will find that their income may be taxed to a greater or lesser degree than that of comparably compensated singles depending on the relative share of income earned by each spouse.
	Over time, the Act reduces taxes for potentially all taxpaying married couples by increasing the standard deduction for joint filers to twice that of singles, and widening the 15 percent tax bracket for joint filers to twice that of singles.
	Both of these provisions begin to be phased in 2005.
	After 2008, married couples who claim the standard deduction and have taxable income beyond the scope of the expanded 15 percent bracket will stand to save the most under the marriage penalty relief provisions.