Already a Marriage Tax in Texas

RECEIVED Mon., May 3, 2004

Dear Mr. Black,
   There is in fact already a marriage tax in Texas ["Page Two," April 23], which can kick in when both spouses have income but one is much lower than the other: Because in this community-property state most forms of income must be pooled between the spouses, the lower-earning spouse cannot benefit from income-tax relief to which he or she would in certain places be entitled if he or she were single. Unfortunately this extra taxation benefits the federal government, not Texas.
Martyn Hitchcock
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