Article: Use tax credit as an incentive for marriage.

Congress seems poised to give families a tax cut this year. The most likely vehicle is the $500-per-child tax credit included in the House GOP's "Contract With America." But there is another way for the tax system to help families defray the costs of child-rearing. Why not a tax credit for parents?

That's what Rep. Thomas E. Petri, a Wisconsin Republican, suggested in testimony before a joint hearing of the Ways and Means subcommittees on Oversight and Human Resources in June. Specifically, Petri suggested replacing a portion of the current earned-income tax credit with a $1,000-per-parent tax credit. At the outset, I must say that there is a certain attraction, ...

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