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150-637: The Federal Marriage Amendment ( FMA ), also referred to by proponents as the Marriage Protection Amendment , was a proposed amendment to the United States Constitution that would legally define marriage as a union of one man and one woman. The FMA would also prevent judicial extension of marriage rights to same-sex couples. An amendment to the U.S. Constitution requires the support of two thirds of each house of Congress and ratification by three fourths of

300-529: A popular referendum , ruling that a provision in the Ohio Constitution reserving to the state's voters the right to challenge and overturn its legislature's ratification of federal constitutional amendments was unconstitutional. An amendment becomes an operative part of the Constitution when it is ratified by the necessary number of states, rather than on the later date when its ratification

450-686: A binding precedent. In 2010, the United States District Court for the Northern District of California ruled that Proposition 8, passed two years earlier by a majority of voters, was unconstitutional. As in Judge Baitaillon's decision about the Nebraska law, Judge Vaughn Walker stated in his ruling that moral opposition to same-sex marriage is not sufficient reason to make a law valid. Judge Walker ruled

600-496: A certain period of time (generally three or four years from the tax return due date). Federal income brackets and tax rates for individuals are adjusted annually for inflation. The Internal Revenue Service (IRS) accounts for changes to the CPI and publishes the new rates as " Tax Rate Schedules ". Beginning in 2013, an additional tax of 3.8% applies to net investment income in excess of certain thresholds. An individual pays tax at

750-405: A clear and stable way of amending the document that is explicit, authentic, and the exclusive means of amendment; it promotes wisdom and justice through enhancing deliberation and prudence; and its process complements federalism and separation of powers that are key features of the Constitution. He argues that Article V remains the most clear and powerful way to register the sovereign desires of

900-453: A company or business may not be the same as its book income. Gross income includes all income earned or received from whatever source . This includes salaries and wages, tips, pensions, fees earned for services, price of goods sold, other business income, gains on sale of other property, rents received, interest and dividends received, proceeds from selling crops, and many other types of income. Some income, such as municipal bond interest,

1050-407: A federally declared disaster. Other income producing expenses in excess of 2% of adjusted gross income are also deductible. Before 2010, the allowance of itemized deductions was phased out at higher incomes. The phase out expired for 2010. Employers get a deduction for amounts contributed to a qualified employee retirement plan or benefit plan. The employee does not recognize income with respect to

1200-400: A flat amount as a standard deduction . This was $ 12,550 for single individuals and $ 25,100 for married individuals filing a joint return for 2021. Alternatively, individuals may claim itemized deductions for actual amounts incurred for specific categories of nonbusiness expenses. Expenses incurred to produce tax exempt income and several other items are not deductible. Home owners may deduct

1350-525: A given bracket only for each dollar within that tax bracket 's range. The top marginal rate does not apply in certain years to certain types of income. Significantly lower rates apply after 2003 to capital gains and qualifying dividends (see below). Income tax for year 2017: Single taxpayer making $ 40,000 gross income, no children, under 65 and not blind, taking standard deduction; Note, however, that taxpayers with taxable income of less than $ 100,000 must use IRS provided tax tables. Under that table for 2016,

1500-413: A graduated rate, and some at a flat rate on all taxable income. Individuals are eligible for a reduced rate of federal income tax on capital gains and qualifying dividends . The tax rate and some deductions are different for individuals depending on filing status . Married individuals may compute tax as a couple or separately. Single individuals may be eligible for reduced tax rates if they are head of

1650-672: A group called "Marriage Savers" promoting marriage as defined between a man and a woman. By the time Americans went to the polls, John Kerry opposed the Federal Marriage Amendment and affirmatively supported civil unions, while George W. Bush supported the Federal Marriage Amendment but was not opposed to states enacting their own civil union legislation. Previously, on February 24, 2004, Bush called for an amendment which would have outlawed same-sex marriage, and which would have disallowed states from recognizing or enforcing same-sex civil unions. Bush's statement included

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1800-668: A household in which they live with a dependent. Taxable income is defined in a comprehensive manner in the Internal Revenue Code and tax regulations issued by the Department of Treasury and the Internal Revenue Service . Taxable income is gross income as adjusted minus deductions . Most states and localities follow these definitions at least in part, though some make adjustments to determine income taxed in that jurisdiction. Taxable income for

1950-457: A joint return or surviving spouse, and $ 18,800 for a head of household. Itemized deductions : Those who choose to claim actual itemized deductions may deduct the following, subject to many conditions and limitations: Capital gains : Capital gains include gains on selling stocks and bonds, real estate, and other capital assets. The gain is the excess of the proceeds over the adjusted tax basis (cost less depreciation deductions allowed) of

2100-471: A loss . Generally, such loss can reduce other taxable income, subject to some limits. Personal deductions : The former deduction for personal exemptions was repealed for 2018 through 2025 . Standard deduction : Individuals get a deduction from taxable income for certain personal expenses. An individual may claim a standard deduction . For 2021, the basic standard deduction was $ 12,550 for single individuals or married persons filing separately, $ 25,100 for

2250-542: A margin of seventy percent (although the amendment was later reinstated). Opponents of the FMA argued that no federal court has ever ordered a state to permit same-sex marriage. However, on February 7, 2012, a federal appeals court in a 2-to-1 decision threw out California's voter-approved restriction on same-sex marriage (Proposition 8) saying that it violated the Equal Protection clause of the U.S. Constitution. Under

2400-504: A negative liability. The individual income tax rates in the following chart include capital gains taxes, which have different marginal rates than regular income. Only the first $ 118,500 of someone's income is subject to social insurance (Social Security) taxes in 2016. The table below also does not reflect changes, effective with 2013 law, which increased the average tax paid by the top 1% to the highest levels since 1979, at an effective rate of 33%, while most other taxpayers have remained near

2550-622: A period of sustained political activity on the part of a mobilized national constituency. For example, Akhil Amar rejects the notion that Article V excludes other modes of constitutional change, arguing instead that the procedure provided for in Article V is simply the exclusive method the government may use to amend the Constitution. He asserts that Article V nowhere prevents the People themselves, acting apart from ordinary Government, from exercising their legal right to alter or abolish Government via

2700-489: A political tool which Alexander Hamilton (writing in The Federalist No. 85 ) argued would enable state legislatures to "erect barriers against the encroachments of the national authority", has yet to be invoked. When the 1st Congress considered a series of constitutional amendments , it was suggested that the two houses first adopt a resolution indicating that they deemed amendments necessary. This procedure

2850-504: A proposed amendment is sent to the state legislatures or to state ratifying conventions for ratification. Amendments ratified by the states under either procedure are indistinguishable and have equal validity as part of the Constitution. Of the 33 amendments submitted to the states for ratification, the state convention method has been used for only one, the Twenty-first Amendment . In United States v. Sprague (1931),

3000-545: A proposed amendment) carries equal weight , regardless of a state's population or length of time in the Union. Article Five is silent regarding deadlines for the ratification of proposed amendments, but most amendments proposed since 1917 have included a deadline for ratification. Legal scholars generally agree that the amending process of Article Five can itself be amended by the procedures laid out in Article Five, but there

3150-574: A reaction to a state level judicial ruling prohibiting same-sex couples from marrying that may violate Hawaii's constitutional equal protection clause (Baehr v. Miike, 80 Hawai`i 341), Congress passed the Defense of Marriage Act (DOMA), section 3 of which defined marriage as a legal union of one man and one woman for the purpose of interpreting federal law. Under DOMA section 3, the federal government did not recognize same-sex marriages, even if those unions were recognized by state law. For example, members of

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3300-441: A requirement that any amendment "leav[e] the state legislatures free to make their own choices in defining legal arrangements other than marriage." The White House partly clarified Bush's position in a February 24, 2004 press conference with White House Press Secretary Scott McClellan , who stated that by calling on the FMA to permit states the possibility of creating other "legal arrangements," Bush specifically meant to permit states

3450-661: A same-sex couple legally married in Massachusetts could not file joint federal income tax returns even if they filed joint state income tax returns . DOMA section 3 was struck down by the U.S. Supreme Court in United States v. Windsor on June 26, 2013 and repealed by the Respect for Marriage Act on December 13, 2022. Federal courts have interpreted the U.S. Constitution to place some limits on states' ability to restrict access to marriage. In Loving v. Virginia ,

3600-533: A special deduction called a personal exemption . This was not allowed after 2017 but will be allowed again in 2026 . This was a fixed amount allowed each taxpayer, plus an additional fixed amount for each child or other dependents the taxpayer supports. The amount of this deduction was $ 4,000 for 2015. The amount is indexed annually for inflation. The amount of exemption was phased out at higher incomes through 2009 and after 2012 (no phase out in 2010–2012). Citizens and individuals with U.S. tax residence may deduct

3750-456: A time limit and the extending of it were powers committed exclusively to Congress under the political question doctrine and that in any event Congress had power to extend. It was argued that inasmuch as the fixing of a reasonable time was within Congress' power and that Congress could fix the time either in advance or at some later point, based upon its evaluation of the social and other bases of

3900-421: A valid marriage, subject to limits set by the state's own constitution and the U.S. Constitution. Traditionally, a marriage was considered valid if the requirements of the marriage law of the state where the marriage took place were fulfilled. (First Restatement of Conflicts on Marriage and Legitimacy s.121 (1934)). However, a state can refuse to recognize a marriage if the marriage violates a strong public policy of

4050-570: A vote on the Amendment itself. Senators John Kerry of Massachusetts and John Edwards of North Carolina skipped the filibuster vote. On July 15, 2004, the motion to proceed to consideration of the Amendment was withdrawn in the Senate. Six Republicans voted with a majority of Democrats against cloture in the Senate. The bill was designated H.J.Res.106 in the House and was immediately referred to

4200-621: Is exempt from income tax . Adjustments (usually reductions) to gross income of individuals are made for contributions to many types of retirement or health savings plans, certain student loan interest, half of self-employment tax, and a few other items. The cost of goods sold in a business is a direct reduction of gross income. Business deductions : Taxable income of all taxpayers is reduced by deductions for expenses related to their business. These include salaries, rent, and other business expenses paid or accrued, as well as allowances for depreciation . The deduction of expenses may result in

4350-434: Is allowed most of the same business deductions as a publicly traded corporation. A business is an activity conducted regularly to make a profit. Only a few business-related deductions are unique to a particular form of business-doing. The deduction of investment expenses by individuals, however, has several limitations, along with other itemized (personal) deductions. The amount and timing of deductions for income tax purposes

4500-556: Is also silent on the issue of whether or not Congress, once it has sent an amendment that includes a ratification deadline to the states for their consideration, can extend that deadline. The practice of limiting the time available to the states to ratify proposed amendments began in 1917 with the Eighteenth Amendment . All amendments proposed since then, with the exception of the Nineteenth Amendment and

4650-523: Is certified. No further action by Congress or anyone is required. On three occasions, Congress has, after being informed that an amendment has reached the ratification threshold, adopted a resolution declaring the process successfully completed. Such actions, while perhaps important for political reasons, are, constitutionally speaking, unnecessary. Presently, the Archivist of the United States

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4800-422: Is charged with responsibility for administering the ratification process under the provisions of 1 U.S. Code § 106b . The Archivist officially notifies the states, by a registered letter to each state's Governor , that an amendment has been proposed. Each Governor then formally submits the amendment to their state's legislature (or ratifying convention). When a state ratifies a proposed amendment, it sends

4950-480: Is closed and has failed by its own terms, and one is closed and has failed by the terms of the resolution proposing it. All totaled, more than 10,000 measures to amend the Constitution have been proposed in Congress. Article V provides two methods for amending the nation's frame of government. The first method authorizes Congress, "whenever two-thirds of both houses shall deem it necessary", to propose constitutional amendments. The second method requires Congress, "on

5100-736: Is determined under tax accounting rules, not financial accounting ones. Tax rules are based on principles similar in many ways to accounting rules, but there are significant differences. Federal deductions for most meals and entertainment costs are limited to 50% of the costs (with an exception for tax year 2021, allowing a 100% deduction for meals purchased in a restaurant). Costs of starting a business (sometimes called pre-operating costs) are deductible ratably over 60 months. Deductions for lobbying and political expenses are limited. Some other limitations apply. Expenses likely to produce future benefits must be capitalized. The capitalized costs are then deductible as depreciation (see MACRS ) or amortization over

5250-539: Is imposed on net taxable income in the United States by the federal, most state, and some local governments. Income tax is imposed on individuals, corporations, estates, and trusts. The definition of net taxable income for most sub-federal jurisdictions mostly follows the federal definition. The rate of tax at the federal level is graduated; that is, the tax rates on higher amounts of income are higher than on lower amounts. Federal individual tax rates vary from 10% to 37%. Some states and localities impose an income tax at

5400-427: Is reduced by adjustments and deductions . Among the more common adjustments are reductions for alimony paid and IRA and certain other retirement plan contributions. Adjusted gross income is used in calculations relating to various deductions, credits, phase outs, and penalties. Most business deductions are allowed regardless of the form in which the business is conducted. Therefore, an individual small business owner

5550-483: Is some disagreement over whether Article Five is the exclusive means of amending the Constitution. In addition to defining the procedures for altering the Constitution, Article Five also shields three clauses in Article One from ordinary amendment by attaching stipulations. Regarding two of the clauses—one concerning importation of slaves and the other apportionment of direct taxes —the prohibition on amendment

5700-461: Is subject to an additional 3.8% tax for individuals with income in excess of certain thresholds. Tax returns : U.S. corporations and most resident individuals must file income tax returns to self assess income tax if any tax is due or to claim a tax refund . Some taxpayers must file an income tax return because they satisfy one of the several other conditions. Tax returns may be filed electronically . Generally, an individual's tax return covers

5850-446: Is the amount the taxpayer is entitled to receive. Gains on property are the gross proceeds less amounts returned, cost of goods sold , or tax basis of property sold. Certain types of income are exempt from income tax . Among the more common types of exempt income are interest on municipal bonds, a portion of Social Security benefits, life insurance proceeds, gifts or inheritances, and the value of many employee benefits. Gross income

6000-516: The Full Faith and Credit Clause , with certain exceptions, a state is obligated to honor the judgments and declarations of other states. While some assert that a "license" could be construed as a "judgment", the majority of legal scholars disagree. However, it is pointed out that a judgment for divorce is required to be honored because judgments are required to be enforced by out-of-state jurisdictions, regardless of whether those judgments are against

6150-600: The Senate , as described in Article I, Section 3, Clause 1 , without that state's consent. Designed to seal two compromises reached between delegates to the Constitutional Convention after contentious debates, these are the only explicitly entrenched provisions of the Constitution. The guarantee of equal suffrage in the Senate is arguably subject to being amended through the procedures outlined within

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6300-476: The Seventeenth Amendment to the states in 1912, while the latter two campaigns came very close to meeting the two-thirds threshold in the 1960s and 1980s, respectively. After being officially proposed, either by Congress or a national convention of the states, a constitutional amendment must then be ratified by three-fourths (38 out of 50) of the states. Congress is authorized to choose whether

6450-480: The states' rights to regulate marriage by federalizing the issue, which they said should be left to the states. Many used the federalism argument, including Senator John Kerry , Senator John McCain , and Representative Ron Paul , who opposed the FMA for several reasons, one of which that regulating marriage is not a proper role of the federal government. The author Jonathan Rauch wrote that "the proposed amendment strips power not from judges but from states," since

6600-441: The "three fourths of the several states" plateau for becoming a part of the Constitution. It had been submitted to the states for ratification—without a ratification deadline—on September 25, 1789, an unprecedented time period of 202 years, 7 months and 12 days. Whether once it has prescribed a ratification period Congress may extend the period without necessitating action by already-ratified States embroiled Congress,

6750-441: The (still pending) Child Labor Amendment , have included a deadline, either in the body of the proposed amendment, or in the joint resolution transmitting it to the states. The ratification deadline "clock" begins running on the day final action is completed in Congress. An amendment may be ratified at any time after final congressional action, even if the states have not yet been officially notified. In Dillon v. Gloss (1921),

6900-435: The 2003 version of the FMA failed to advance in the Congress, Senator Allard re-introduced the Amendment on May 22, 2004, with a revised second sentence. Rep. Musgrave re-introduced the Amendment in the House on September 23, 2004, with the same revision. The 2004 version of the Federal Marriage Amendment stated: Marriage in the United States shall consist solely of the union of a man and a woman. Neither this Constitution nor

7050-412: The 2004 elections finding that 25% of polled voters support same-sex marriage and another 35% support civil unions. On the other hand, of the 11 states in which amendments defining marriage were on the ballot, all passed handily. Bush won in nine, including Ohio . Interpretation of some exit polling suggests that the amendments may have brought out one million additional voters, most of which came out for

7200-412: The 60 votes required to allow the Senate to proceed to consideration of the proposal and the 67 votes required to send the proposed amendment to the states for ratification. President George W. Bush endorsed this proposal and made it part of his campaign during the 2004 and 2006 election cycles. In the United States, civil marriage is governed by state law . Each state is free to set the conditions for

7350-861: The American public with regard to alterations of their fundamental law. In the end, Article V is an essential bulwark to maintaining a written Constitution that secures the rights of the people against both elites and themselves. The view that the Article ;V amendment process is the only legitimate vehicle for bringing about constitutional change is, as pointed out by constitutional law scholar Joel K. Goldstein, "challenged by numerous widely-accepted judicial decisions that have introduced new meaning into constitutional language by departing from original intentions, expectations, or meaning". He also points out how constitutional institutions have, independent of both judicial activity and alterations effected though

7500-522: The Application of the Legislatures of two thirds of the several States, shall call a Convention for proposing Amendments, which, in either Case, shall be valid to all Intents and Purposes, as Part of this Constitution, when ratified by the Legislatures of three fourths of the several States, or by Conventions in three fourths thereof, as the one or the other Mode of Ratification may be proposed by

7650-573: The Archivist an original or certified copy of the state's action. Upon receiving the necessary number of state ratifications, it is the duty of the Archivist to issue a certificate proclaiming a particular amendment duly ratified and part of the Constitution. The amendment and its certificate of ratification are then published in the Federal Register and United States Statutes at Large . This serves as official notice to Congress and to

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7800-610: The Article V process, evolved "to take forms inconsistent with what the Founders imagined or the language they wrote suggested". In his farewell address , President George Washington said: If in the opinion of the People the distribution or modification of the Constitutional powers be in any particular wrong, let it be corrected by an amendment in the way which the Constitution designates. But let there be no change by usurpation; for though this, in one instance, may be

7950-421: The Article. Law professor George Mader holds that the shielding provision can be amended because it is not "self-entrenched", meaning that it does not contain a provision preventing its own amendment. Thus, under Mader's argument, a two-step amendment process could repeal the provision that prevents the equal suffrage provision from being amended, and then repeal the equal suffrage provision itself. Mader contrasts

8100-540: The California Constitution to provide that "Only marriage between a man and a woman is valid or recognized in California". Prop 8 was later found to be unconstitutional and same-sex marriage was allowed to resume. Thirty states passed state constitutional amendments defining marriage as being between one man and one woman. On June 26, 2015, all amendments banning same-sex marriage were invalidated by

8250-615: The Congress; Provided that no Amendment which may be made prior to the Year One thousand eight hundred and eight shall in any Manner affect the first and fourth Clauses in the Ninth Section of the first Article; and that no State, without its Consent, shall be deprived of its equal Suffrage in the Senate. Thirty-three amendments to the United States Constitution have been approved by the Congress and sent to

8400-507: The Constitution itself was adopted without following the procedures in the Articles of Confederation , while Constitutional attorney Michael Farris disagrees, saying the convention was a product of the States' residual power , and the amendment in adoption process was legal, having received the unanimous assent of the States' legislatures. Article V lays out the procedures for amending

8550-402: The Constitution, but it does not explicitly state whether those procedures apply to Article V itself . According to law professor George Mader, there have been numerous proposals to amend the Constitution's amending procedures, and "it is generally accepted that constitutional amending provisions can be used to amend themselves." Even so, Article V has never been amended. Income tax in

8700-582: The Court of Appeals, but before they could hear the case, the extended period granted by Congress had been exhausted without the necessary number of states, thus rendering the case moot . Article V also contains two statements that shield the subject matter of certain constitutional clauses from being amended. The first of the two is obsolete due to an attached sunset provision . Absolutely not amendable until 1808 were Article I, Section 9, Clause 1 , which prevented Congress from passing any law that would restrict

8850-497: The District of Columbia. It is argued that the 2003 version of the FMA would have severely affected the ability of heterosexual unmarried couples to seek some degree of legal protection and/or provisions. Opponents of the FMA argue that it may complicate efforts to enforce laws against domestic abuse in heterosexual relationships involving unmarried couples. They note that two Ohio courts ruled that Ohio's similar amendment made

9000-459: The FMA ( H.J.Res. 51 ) on June 28, 2013, in response to the U.S. Supreme Court decision striking down the Defense of Marriage Act in United States v. Windsor . The bill, which had 58 cosponsors, never made it out of committee. Huelskamp again introduced the Federal Marriage Amendment in 2015, during the 114th Congress , as H.J.Res. 32 . The amendment garnered 37 cosponsors, all Republicans. It never made it out of committee. In 2003,

9150-433: The FMA argues that the federalism proposed by the opponents of a constitutional amendment was a contrivance for permitting federal courts to force same-sex marriage upon the whole nation, no matter what the people of the individual states desire. Proponents supported this claim with Citizens for Equal Protection v. Bruning , in which a district court struck down Nebraska's marriage amendment, even though it had been passed by

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9300-518: The FMA initially argued that if it were not for judicial overreach, there would be no need for an FMA; states' rights would not be violated since no state legislatures had recognized same-sex marriage. However, by the end of 2012, a number of states had enacted same-sex marriage both through the actions of their state legislatures ( Vermont , New Hampshire , New York ), and through popular vote ( Maine , Maryland , Washington ). Prior to these legislative enactments and popular vote outcomes, proponents of

9450-414: The FMA would deny the opportunity for religions which approve of same-sex marriage to perform legally binding same-sex marriages. Opponents of the FMA have claimed that life for those in a heterosexual marriage are not materially affected by a constitutional marriage definition or legalization of same-sex marriage. They stated that the FMA was totally unnecessary because federal and state laws, combined with

9600-404: The FMA, arguing that same-sex marriage is an issue for the states to decide. In 2009, Cheney stated his support for same-sex marriage on a state-by-state basis. On January 25, 2005, according to The New York Times , Bush told a privately invited group of African-American community and religious leaders that he remained committed to amending the Constitution to "ban same-sex marriage". Over

9750-533: The General and the State Governments to originate the amendment of errors, as they may be pointed out by the experience on one side, or on the other. Each time the Article V process has been initiated since 1789, the first method for crafting and proposing amendments has been used. All 33 amendments submitted to the states for ratification originated in Congress. The second method, the convention option,

9900-673: The House Committee on the Judiciary. On September 28, 2004, rules were recommended by the House Rules Committee with regards to debate and voting on the proposed Amendment. The rules were passed on September 30. The resolution was immediately considered. Passage of the proposed Amendment failed 227 yea votes to 186 nay votes, where 290 yea votes (two-thirds) are required for passage of a proposed Constitutional amendment . On January 24, 2005, Senator Allard introduced

10050-484: The Marriage Protection Amendment, which was the 2004 version of the Federal Marriage Amendment verbatim, with 21 Republican co-sponsors. In 2006, Rep. Musgrave introduced the Marriage Protection Amendment in the House. This version had the same language as the 2004 proposal, except that the word "solely" in the first sentence was replaced by the word "only". The bill was designated S.J.Res.1 in

10200-644: The Senate and was immediately referred to the Senate Committee on the Judiciary. On November 9, 2005, the Subcommittee on Constitution, Civil Rights and Property Rights approved the bill for consideration by the full Judiciary Committee. On May 18, 2006, the Judiciary Committee reported to the Senate and the bill was placed on the legislative calendar. The motion to proceed to the measure was first made on June 5, 2006. A cloture motion on

10350-442: The Senate by Senator Wayne Allard ( R - Colo. ) on November 25, 2003, and designated S.J.Res.26. The amendment changed the language of the proposed amendment, substituting "marriage" for "marital status" and specifying that it applied to "any union other than the union of a man and a woman" rather than "unmarried couples or groups". The changes were intended to make it clear that state legislatures could still recognize civil unions if

10500-594: The Supreme Court affirmed the authority of Congress to decide which mode of ratification will be used for each individual constitutional amendment. The Court had earlier, in Hawke v. Smith (1920), upheld the Ohio General Assembly 's ratification of the Eighteenth Amendment —which Congress had sent to the state legislatures for ratification—after Ohio voters successfully vetoed that approval through

10650-653: The Supreme Court upheld Congress's power to prescribe time limitations for state ratifications and intimated that clearly out of date proposals were no longer open for ratification. Granting that it found nothing express in Article V relating to time constraints, the Court yet allowed that it found intimated in the amending process a "strongly suggest[ive]" argument that proposed amendments are not open to ratification for all time or by States acting at widely separate times. The court subsequently, in Coleman v. Miller (1939), modified its opinion considerably. In that case, related to

10800-486: The Supreme Court's ruling on Obergefell v. Hodges . Although individual U.S. states have the primary regulatory power with regard to marriage, the United States Congress has occasionally regulated marriage. The 1862 Morrill Anti-Bigamy Act , which made bigamy a punishable federal offense in U.S. territories, was followed by a series of federal laws designed to end the practice of polygamy. In 1996 as

10950-628: The U.S. Constitution nor the constitution of any state shall be construed to require that marriage or the legal incidents of marriage be conferred upon any other union. Article Five of the United States Constitution Amendments may be proposed either by the Congress with a two-thirds vote in both the House of Representatives and the Senate ; or by a convention to propose amendments called by Congress at

11100-558: The United States The United States federal government and most state governments impose an income tax . They are determined by applying a tax rate, which may increase as income increases , to taxable income , which is the total income less allowable deductions . Income is broadly defined. Individuals and corporations are directly taxable, and estates and trusts may be taxable on undistributed income. Partnerships are not taxed (with some exceptions in

11250-595: The United States Supreme Court overturned state marriage laws that barred interracial marriages on the basis that marriage is a "basic civil right..." and that "...the freedom to marry, or not marry, a person of another race resides with the individual and cannot be infringed by the State." The Supreme Court struck down a 1992 Colorado constitutional amendment that barred legislative and judicial remedies to protect homosexuals from discrimination solely on

11400-447: The United States shall consist only of the union of a man and a woman. Neither the United States nor any State shall recognize or grant to any unmarried person the legal rights or status of a spouse. Proponents of FMA argued that same-sex marriage advocates wanted to disregard federalism and use the judicial system to make same-sex marriage legal nationwide, and that only the Federal Marriage Amendment could forestall that. Proponents of

11550-478: The United States shall consist only of the union of a man and a woman. Neither this Constitution or the constitution of any State, nor state or federal law, shall be construed to require that marital status or the legal incidents thereof be conferred upon unmarried couples or groups. The bill was designated H.J.Res 93 and was immediately referred to the House Committee on the Judiciary . On July 18, 2002, it

11700-476: The United States. Proponents claim that this is a reasonable measure, based on established custom, which defends the family and the institution of marriage. To others, it is an unfair means of excluding same-sex couples from receiving benefits from that institution. The Federal Marriage Amendment discriminates against the LGBT (Lesbian, Gay, Bisexual, Transgender) community. Opponents of the FMA argued it would violate

11850-586: The White House declined to take a stand on the amendment, although Press Secretary Ari Fleischer relayed that President George W. Bush believed that marriage was between a man and a woman. In his State of the Union address on January 20, 2004, President Bush alluded to the recent court decision in Massachusetts ordering the state to recognize same-sex marriages beginning in May: "Activist judges ... have begun redefining marriage by court order, without regard for

12000-409: The after-tax income of most Americans. The most common payroll taxes are FICA taxes that fund Social Security and Medicare . Capital gains are currently taxable at a lower rate than wages , and capital losses reduce taxable income to the extent of gains. Taxpayers generally must determine for themselves the income tax that they owe by filing tax returns . Advance payments of tax are required in

12150-415: The amending process again. Opponents argued that Congress, having by a two-thirds vote sent the amendment and its authorizing resolution to the states, had put the matter beyond changing by passage of a simple resolution, that states had either acted upon the entire package or at least that they had or could have acted affirmatively upon the promise of Congress that if the amendment had not been ratified within

12300-474: The amendment were to pass. "This new language makes the intent of the legislation even clearer: to protect marriage in this country as the union between a man and a woman, and to reinforce the authority of state legislatures to determine benefits issues related to civil unions or domestic partnerships," said Sen. Wayne Allard. It was immediately referred to the Senate Committee on the Judiciary . When

12450-463: The amendment would interrupt Massachusetts' scheduled experiment with same-sex marriage, then scheduled to begin in May 2004. Musgrave countered that the Massachusetts marriages were court-ordered. She said: "If we're going to redefine marriage, let's let the American people, through their elected representatives, decide—not activist judges. Let the people of Massachusetts decide." The bill was introduced in

12600-484: The amendment would not allow any state to create same-sex marriage even by the rules of its own state-level democracy. "That conservatives would contemplate so striking a repudiation of federalism," Rauch wrote, "is a sign of the panic that same-sex marriage inspires on the right." Furthermore, constitutionally defining marriage would have reversed the choices already made in states and territories including Massachusetts, Vermont, Connecticut, New Hampshire, New York, Iowa, and

12750-552: The amount of interest and property taxes paid on their principal and second homes. Local and state income taxes are deductible through the SALT deduction although this deduction is currently limited to $ 10,000. Contributions to charitable organizations are deductible by individuals and corporations, but the deduction is limited to 50% and 10% of gross income, respectively. Medical expenses in excess of 10% of adjusted gross income are deductible, as are uninsured casualty losses due to

12900-421: The application of the legislatures of two-thirds of the several states" (34 as of 1959 ), to "call a convention for proposing amendments". This duality in Article V is the result of compromises made during the 1787 Constitutional Convention between two groups, one maintaining that the national legislature should have no role in the constitutional amendment process, and another contending that proposals to amend

13050-408: The basis for child-rearing , and to legitimize lines of inheritance. States that neither this Constitution or the constitution of any State, nor State or federal law, shall be construed to require that marital status or the legal incidents thereof be conferred upon unmarried couples or groups. (1) marriage in the United States shall consist only of the union of a man and a woman; and (2) neither

13200-461: The basis of their sexual orientation in Romer v. Evans . In 1972, the U.S. Supreme Court dismissed, "for want of a substantial question," an appeal by two men who unsuccessfully challenged Minnesota's marriage statutes in state court. Because the case, Baker v. Nelson , came to the Court through mandatory appellate review (not certiorari ), the summary dismissal established Baker v. Nelson as

13350-925: The calendar year. Corporations may elect a different tax year . Most states and localities follow the federal tax year and require separate returns. Tax payment : Taxpayers must pay income tax due without waiting for an assessment. Many taxpayers are subject to withholding taxes when they receive income. To the extent withholding taxes do not cover all taxes due, all taxpayers must make estimated tax payments or face penalties. Tax penalties : Failing to make payments on time, or failing to file returns, can result in substantial penalties . Certain intentional failures may result in criminal penalties, including monetary fines and/or imprisonment. Tax returns may be examined and adjusted by tax authorities. Taxpayers have rights to appeal any change to tax, and these rights vary by jurisdiction. Taxpayers may also go to court to contest tax changes. Tax authorities may not make changes after

13500-599: The case of federal income taxation), but their partners are taxed on their shares of partnership income. Residents and citizens are taxed on worldwide income, while nonresidents are taxed only on income within the jurisdiction. Several types of credits reduce tax, and some types of credits may exceed tax before credits. Most business expenses are deductible. Individuals may deduct certain personal expenses, including home mortgage interest , state taxes, contributions to charity, and some other items. Some deductions are subject to limits, and an Alternative Minimum Tax (AMT) applies at

13650-773: The case of inventory) or capital (as in the case of stocks and bonds), or a combination (for some buildings and equipment). Most personal, living, and family expenses are not deductible. Business deductions allowed for federal income tax are almost always allowed in determining state income tax. Only some states, however, allow itemized deductions for individuals. Some states also limit deductions by corporations for investment related expenses. Many states allow different amounts for depreciation deductions. State limitations on deductions may differ significantly from federal limitations. Business deductions in excess of business income result in losses that may offset other income. However, deductions for losses from passive activities may be deferred to

13800-489: The chance of enacting civil unions. (McClellan also stated, however, that Bush did not personally support civil unions.) Similarly, at the February 25, 2004 press conference, McClellan stated that the White House intended to work with Congress to develop language for the FMA that permitted states to enact civil unions. Although Bush frequently spoke about FMA on the campaign from February and November 2004, he avoided mention of

13950-460: The cloture motion were 11 votes short of the 60-vote supermajority (three-fifths) needed to end debate and force a vote on the Amendment itself. Eight Republican Senators opposed or did not vote; four Democratic Senators favored or did not vote. The only Senators who changed their position from the 2004 vote to the 2006 vote were Senators Judd Gregg (R- N.H. ) and Arlen Specter (R- Penn. ), both of whom voted Yea in 2004 and Nay in 2006. The bill

14100-420: The constitution of any State shall be construed to require that marriage or the legal incidents thereof be conferred upon any union other than the union of a man and a woman. The bill was designated S.J.Res.30 in the Senate and was immediately referred to the Senate Committee on the Judiciary. When the bill became stuck in committee, Senator Allard re-introduced the Amendment in the Senate on July 7, 2004, where it

14250-487: The constitution should originate in the national legislature and their ratification should be decided by state legislatures or state conventions. Regarding the consensus amendment process crafted during the convention, James Madison (writing in The Federalist No. 43 ) declared: It guards equally against that extreme facility which would render the Constitution too mutable; and that extreme difficulty which might perpetuate its discovered faults. It moreover equally enables

14400-517: The course of the next two days, it was revealed by The Washington Post and USA Today that the Bush administration had paid columnists to promote its views. The Department of Health and Human Services paid Maggie Gallagher $ 21,500, and Mike McManus $ 49,000, to write syndicated news columns endorsing the FMA. Additionally, Gallagher also received $ 20,000 in 2002 and 2003 to write a report on government initiatives to strengthen marriage. McManus leads

14550-611: The credits is subject to specific rules and limitations. Some credits are treated as refundable payments. Alternative minimum tax : All taxpayers are also subject to the Alternative Minimum Tax if their income exceeds certain exclusion amounts. This tax applies only if it exceeds regular income tax and is reduced by some credits. Additional Medicare tax : High-income earners may also have to pay an additional 0.9% tax on wages, compensation, and self-employment income. Net investment income tax: Net investment income

14700-509: The district court's ruling, allowing same-sex marriage to resume in California. In 2015 the Supreme Court held in Obergefell v. Hodges that the government could not refuse to recognize same-sex marriage. The Federal Marriage Amendment has been introduced in the United States Congress many different times: in 2002, 2003, 2004, 2005, 2006, 2008, 2013, and 2015; none of which were successful. The original proposed Federal Marriage Amendment

14850-552: The effect of the State Amendment on Domestic Violence Laws found no conflict. Additionally several Attorneys General of other states issued legal opinions finding that no such conflict would exist. With the final ruling of the Supreme Court of Ohio, which held that the DV Statute was not in-conflict, no State faces any contention between marriage Statutes and Domestic Violence Laws. Some religious groups argue that having

15000-448: The equal suffrage provision could be amended through a two-step process, but describes that process as a "sly scheme". According to constitutional theorist and scholar Lawrence G. Sager , there is debate among commentators about whether Article V is the exclusive means of amending the Constitution, or whether there are routes to amendment, including some routes in which the Constitution could be unconsciously or unwittingly amended in

15150-426: The extent they exceed income from other passive activities. Passive activities include most rental activities (except for real estate professionals) and business activities in which the taxpayer does not materially participate. In addition, losses may not, in most cases, be deducted in excess of the taxpayer's amount at risk (generally tax basis in the entity plus share of debt). Prior to 2018, individuals were allowed

15300-505: The federal and some state levels. The federal government has imposed an income tax since the ratification of the Sixteenth Amendment to the United States Constitution was ratified in 1913, and 42 US states impose state income taxes . Income taxes are levied on wages as well as on capital gains , and fund federal and state governments. Payroll taxes are levied only on wages, not gross incomes, but contribute to reducing

15450-469: The first time to cast their ballots for Bush. Notably, a vast majority of these states have not voted for a Democrat in many years. The two states that Bush did not win, Michigan and Oregon, still passed amendments limiting official recognition of marriage to one man one woman unions. However, Roberta Combs, President of the Christian Coalition of America claims, "Christian evangelicals made

15600-713: The foreseeable future, it was claimed, were courts likely to mandate same-sex marriage under substantive federal constitutional doctrines, such as the Fourteenth Amendment's Due Process Clause or the Equal Protection Clause. This claim ultimately became untrue, as the Supreme Court of the United States ruled that denying the right of marriage to same-sex couples was unconstitutional under the Equal Protection Clause in its landmark 2015 ruling in Obergefell v. Hodges . The Concerned Women for America (CWA), an anti-feminist group, were concerned about

15750-453: The form of tax withholding or estimated tax payments. Due dates and other procedural details vary by jurisdiction, but April 15, Tax Day is the deadline for individuals to file tax returns for federal and many state and local returns. Tax as determined by the taxpayer may be adjusted by the taxing jurisdiction. For federal individual (not corporate) income tax, the average rate paid in 2020 on adjusted gross income (income after deductions)

15900-404: The government decide whether a same-sex marriage should be legally binding on the grounds of the ideology of other religious groups restricts their religious freedom. They argue that marriage is a religious term that should not be defined by the government. Where same-sex marriage is recognized in the United States, no church or other religious institution is forced to perform same-sex marriages, but

16050-401: The importation of slaves prior to 1808, and Article I, Section 9, Clause 4 , a declaration that direct taxes must be apportioned according to state populations, as described in Article I, Section 2, Clause 3 . The second prohibition was not given an expiration date and remains in effect. It expressly provides that no amendment shall deprive a state of its equal suffrage (representation) in

16200-412: The income tax in the above example would be $ 3,980.00. In addition to income tax, a wage earner would also have to pay Federal Insurance Contributions Act tax (FICA) (and an equal amount of FICA tax must be paid by the employer): Total federal tax including employer's contribution: Effective tax rates are typically lower than marginal rates due to various deductions, with some people actually having

16350-454: The instrument of good, it is the customary weapon by which free governments are destroyed. The precedent must always greatly overbalance in permanent evil any partial or transient benefit which the use can at any time yield. This statement by Washington has become controversial, and scholars disagree about whether it still describes the proper constitutional order in the United States. Scholars who dismiss Washington's position often argue that

16500-613: The issue have held that states with laws defining marriage as a one-man, one-woman union cannot refuse to recognize same-sex marriages that were legally performed elsewhere and must permit all people, regardless of gender or sexual orientation, the right to marry. Same-sex marriage is currently legal in all US States . In 2003 and 2008 respectively, the Massachusetts and California supreme courts ruled in Goodridge v. Department of Public Health and In Re Marriage Cases that

16650-419: The joint resolution proposing a constitutional amendment does not require presidential approval before it goes out to the states. While Article I Section 7 provides that all federal legislation must, before becoming Law, be presented to the president for his or her signature or veto , Article V provides no such requirement for constitutional amendments approved by Congress, or by a federal convention. Thus

16800-626: The law violated the 14th Amendment's Equal Protection clause, as well as the Due Process Clause. The proponents of Proposition 8 appealed to the United States Court of Appeals for the Ninth Circuit , which affirmed the lower court's decision on February 7, 2012. On June 26, 2013, the U.S. Supreme Court , vacated the Ninth Circuit's ruling for lack of jurisdiction. Two days later the Ninth Circuit dissolved its stay of

16950-440: The legal incidents thereof be conferred upon any union other than the union of a man and a woman." Both Allard and Musgrave called the change purely "technical." Opponents of the FMA claim polling of the public has shown a cautious response, with many polls indicating opposition, even in states such as Arizona and Colorado which were thought of as socially conservative at the time. They cite Pew Research Center exit polls from

17100-797: The lowest levels since 1979. Income tax is imposed as a tax rate times taxable income. Taxable income is defined as gross income less allowable deductions . Taxable income as determined for federal tax purposes may be modified for state tax . The Internal Revenue Code states that "gross income means all income from whatever source derived," and gives specific examples. Gross income is not limited to cash received, but "includes income realized in any form, whether money, property, or services." Gross income includes wages and tips, fees for performing services, gain from sale of inventory or other property, interest, dividends, rents, royalties, pensions, alimony, and many other types of income. Items must be included in income when received or accrued. The amount included

17250-579: The major difference once again this year." In the 2000 presidential election , there was some speculation that many evangelicals did not go to the polls and vote because of the October surprise of George W. Bush's drunk-driving arrest record. In a dozen swing states that decided the presidential election, moral values tied with the economy and jobs as the top issue in the campaign, according to Associated Press exit polls. The first sentence of H.J. Res. 56 would provide an official definition of legal marriage in

17400-445: The mobility of married couples, the recognition of marriages in other states varies. The need for clarification on state uniformity in this issue requires a constitutional amendment at the federal level, particularly considering there will be a flood of marriages in out-of-state jurisdictions for purposes of obtaining a same-sex marriage license. FMA proponents argued that opposite-sex marriage has been given special legal protections, as

17550-423: The motion to proceed was then presented in Senate. On June 6 and 7, the motion to proceed to the measure was again considered in the Senate. On June 7, a cloture motion to force a direct vote on the Marriage Protection Amendment was defeated in the Senate by a margin of 48 nay votes to 49 yea votes, with the vote mostly following party lines with Democrats opposing and Republicans in favor. The 49 votes in support of

17700-410: The nation that the ratification process has been successfully completed. This process, argues Steven Levitsky and Daniel Ziblatt , means the U.S. Constitution is the most difficult in the world to amend "by a lot". The Constitution is silent on the issue of whether or not Congress may limit the length of time that the states have to ratify constitutional amendments sent for their consideration. It

17850-438: The necessities of the amendment, Congress did not violate the Constitution when, once having fixed the time, it subsequently extended the time. Proponents recognized that if the time limit was fixed in the text of the amendment Congress could not alter it because the time limit as well as the substantive provisions of the proposal had been subject to ratification by a number of States, making it unalterable by Congress except through

18000-431: The period future benefits are expected. Examples include costs of machinery and equipment and costs of making or building property. IRS tables specify lives of assets by class of asset or industry in which used. When an asset the cost of which was capitalized is sold, exchanged, or abandoned, the proceeds (if any) are reduced by the remaining unrecovered cost to determine gain or loss. That gain or loss may be ordinary (as in

18150-453: The phrase "civil unions" until an ABC News interview of October 26, 2004, aired one week before the election. The FMA's Republican co-sponsors, Senator Wayne Allard (R-CO) and Representative Marilyn Musgrave (R-CO), announced new language for the proposed amendment on March 23, 2004, replacing the second sentence of the amendment with "Neither this Constitution, nor the constitution of any State, shall be construed to require that marriage or

18300-631: The plan until he or she receives a distribution from the plan. The plan itself is organized as a trust and is considered a separate entity. For the plan to qualify for tax exemption , and for the employer to get a deduction, the plan must meet minimum participation, vesting, funding, and operational standards. Examples of qualified plans include: Employees or former employees are generally taxed on distributions from retirement or stock plans. Employees are not taxed on distributions from health insurance plans to pay for medical expenses. Cafeteria plans allow employees to choose among benefits (like choosing food in

18450-422: The popular election of U.S. Senators; (2) permit the states to include factors other than equality of population in drawing state legislative district boundaries; and (3) to propose an amendment requiring the U.S. budget to be balanced under most circumstances. The campaign for a popularly elected Senate is frequently credited with "prodding" the Senate to join the House of Representatives in proposing what became

18600-411: The prescribed period it would expire and their assent would not be compelled for longer than they had intended. In 1981, the United States District Court for the District of Idaho , however, found that Congress did not have the authority to extend the deadline, even when only contained within the proposing joint resolution's resolving clause. The Supreme Court had decided to take up the case, bypassing

18750-551: The president has no official function in the process. In Hollingsworth v. Virginia (1798), the Supreme Court affirmed that it is not necessary to place constitutional amendments before the president for approval or veto. Three times in the 20th century, concerted efforts were undertaken by proponents of particular amendments to secure the number of applications necessary to summon an Article V Convention. These included conventions to consider amendments to (1) provide for

18900-484: The proper legal procedures. Other scholars disagree. Some argue that the Constitution itself provides no mechanism for the American people to adopt constitutional amendments independently of Article V. Darren Patrick Guerra has argued that Article V is a vital part of the American constitutional tradition and he defends it against modern critiques that Article V is either too difficult, too undemocratic, or too formal. Instead he argues that Article V provides

19050-464: The property. This lower rate of tax also applies to qualified dividends from U.S. corporations and many foreign corporations. There are limits on how much net capital loss may reduce other taxable income. Tax credits : All taxpayers are allowed a credit for foreign taxes and for a percentage of certain types of business expenses . Individuals are also allowed credits related to education expenses, retirement savings, and child care expenses. Each of

19200-545: The proposed Child Labor Amendment, it held that the question of timeliness of ratification is a political and non-justiciable one, leaving the issue to Congress's discretion. It would appear that the length of time elapsing between proposal and ratification is irrelevant to the validity of the amendment. Based upon this precedent, the Archivist of the United States, on May 7, 1992, proclaimed the Twenty-seventh Amendment as having been ratified when it surpassed

19350-508: The provision preventing the modification of the equal suffrage clause with the unratified Corwin Amendment , which contains a self-entrenching, unamendable provision. Law professor Richard Albert also holds that the equal suffrage provision could be amended through a "double amendment" process, contrasting the U.S. Constitution with other constitutions in which the provision that protects certain provisions from ever being amended also protects itself. Another legal scholar, Akhil Amar , argues that

19500-409: The public policy of the out state forum (see Williams v. North Carolina , 317 U.S. 287 (1942) (the case also stated that there is no "authority which lends support to the view that the full faith and credit clause compels the courts of one state to subordinate the local policy of that state, as respects its domiciliaries, to the statutes of any other state")). Because of the intricacies of family law and

19650-530: The request of two-thirds of the state legislatures . To become part of the Constitution, an amendment must then be ratified by either—as determined by Congress—the legislatures of three-quarters of the states or by ratifying conventions conducted in three-quarters of the states, a process utilized only once thus far in American history with the 1933 ratification of the Twenty-First Amendment . The vote of each state (to either ratify or reject

19800-462: The same tier, the "last-in-time rule" is applied. As the name implies, the "last-in-time rule" states that the authority that was issued later in time is controlling. Regulations and case law serve to interpret the statutes. Additionally, various sources of law attempt to do the same thing. Revenue Rulings, for example, serves as an interpretation of how the statutes apply to a very specific set of facts. Treaties serve in an international realm. A tax

19950-436: The state of the relevant constitutional doctrines at the time, already made court-ordered nationwide same-sex marriage unlikely for the foreseeable future. It was claimed therefore, that such an amendment was a solution in search of a problem. It was claimed that neither federal nor state courts were likely to order same-sex marriage under the traditional interpretation of the Constitution's Full Faith and Credit Clause . Nor, for

20100-399: The state's domestic violence laws unconstitutional as applied to unmarried couples, because they created a "quasi-marital relationship". (The decisions were later reversed.) Supporters of the FMA asserted that this argument was a scare tactic and that the FMA would not prevent laws against domestic abuse from being applied to unmarried couples. In Ohio, 8 of the 10 Ohio Courts that addressed

20250-462: The state, even if the marriage was legal in the state where it was performed. (Restatement (Second) of Conflict of Laws § 283(2) (1971).) States historically exercised this "public policy exception" by refusing to recognize out-of-state polygamous marriages, underage marriages, incestuous marriages, and interracial marriages. Following the Windsor decision in 2013, nearly all courts that have addressed

20400-507: The states for ratification. Twenty-seven of these amendments have been ratified and are now part of the Constitution. The first ten amendments were adopted and ratified simultaneously and are known collectively as the Bill of Rights . Six amendments adopted by Congress and sent to the states have not been ratified by the required number of states and are not part of the Constitution. Four of these amendments are still technically open and pending, one

20550-505: The states' constitutions required the state to permit same-sex marriage. The Massachusetts decision could be reversed by an amendment to the state constitution; to date, no such amendment has successfully been passed in Massachusetts. On June 2, the California Marriage Protection Act , commonly referred to as Prop 8 qualified for the 2008 General Election ballot. Voted into law on November 4, 2008, it amended

20700-400: The states, and the courts in argument with respect to the proposed Equal Rights Amendment (Sent to the states on March 22, 1972, with a seven-year ratification time limit attached). In 1978 Congress, by simple majority vote in both houses, extended the original deadline by 3 years, 3 months and 8 days (through June 30, 1982). The amendment's proponents argued that the fixing of

20850-400: The states. The last congressional vote on the proposed amendment occurred in the House of Representatives on July 18, 2006, when the motion failed 236 to 187, falling short of the 290 votes required for passage in that body. The Senate has only voted on cloture motions with regard to the proposed amendment, the last of which was on June 7, 2006, when the motion failed 49 to 48, falling short of

21000-496: The top 1% paying 33% in 2001, increasing to 42% by 2020. United States income tax law comes from a number of sources. These sources have been divided by one author into three tiers as follows: Where conflicts exist between various sources of tax authority, an authority in Tier 1 outweighs an authority in Tier 2 or 3. Similarly, an authority in Tier 2 outweighs an authority in Tier 3. Where conflicts exist between two authorities in

21150-478: The will of the people and their elected representatives.... If judges insist on forcing their arbitrary will upon the people, the only alternative left to the people would be the constitutional process." On February 24, after the same Massachusetts court reiterated that it was insisting on marriage and that civil unions were insufficient, Bush expressed support for this amendment for the first time. In August, Vice President Dick Cheney neither endorsed nor condemned

21300-696: The wording of the 2004 Federal Marriage Amendment. CWA criticized the language in the amendment because the second sentence is open to differing interpretations, and its drafters acknowledged that it was specifically worded so state legislators could create civil unions and domestic partnerships, because the CWA opposes any legal recognition of same-sex couples. CWA preferred the Institution of Marriage Amendment crafted by Home School Legal Defense Association president Michael Farris. That amendment, which has not been introduced by any member of Congress, states: Marriage in

21450-400: Was 13.6%. However, the tax is progressive , meaning that the tax rate increases with increased income. Over the last 20 years, this has meant that the bottom 50% of taxpayers have always paid less than 5% of the total individual federal income taxes paid, (gradually declining from 5% in 2001 to 2.3% in 2020) with the top 50% of taxpayers consistently paying 95% or more of the tax collected, and

21600-455: Was absolute but of limited duration , expiring in 1808; the third was without an expiration date but less absolute: "no state, without its consent, shall be deprived of its equal Suffrage in the Senate." Scholars disagree as to whether this shielding clause can itself be amended by the procedures laid out in Article Five. The Congress, whenever two thirds of both Houses shall deem it necessary, shall propose Amendments to this Constitution, or, on

21750-477: Was designated H.J.Res.88 in the House and was immediately referred to the House Committee on the Judiciary . On July 17, 2006, rules were recommended by the House Rules Committee with regards to debate and voting on the proposed Amendment. The rules were passed on July 18. The resolution was immediately considered. Passage of the proposed Amendment failed 236 yea votes to 187 nay votes, where 290 yea votes (two-thirds) are required for passage. The motion to reconsider

21900-442: Was designated S.J.Res.40. The bill was subject to a filibuster : on July 9, 12, 13 and 14, the motion was made to proceed to consideration of the measure. On July 14, 2004, a cloture motion to force a direct vote on the FMA was defeated in the Senate by a margin of 50 nay votes to 48 yea votes. The 48 votes in support of the cloture motion were 12 votes short of the 60-vote supermajority (three-fifths) needed to end debate and force

22050-568: Was immediately laid on the table and agreed to without objection. Twenty-seven Republican Representatives opposed the FMA; thirty-four Democrats voted in favor of the FMA and one Independent voted against the FMA in the vote on July 18, 2006, in the House. On May 22, 2008, Rep. Paul Broun (R-Ga.) and 91 co-sponsors introduced H.J.Res.89, which proposed the enactment of FMA. Senator Roger Wicker ( R - Miss. ) and eight other senators introduced similar legislation with S.J.Res.43 on June 25. U.S. Representative Tim Huelskamp (R- Kansas ) reintroduced

22200-552: Was not used. Instead, both the House and the Senate proceeded directly to consideration of a joint resolution , thereby implying that both bodies deemed amendments to be necessary. Also, when initially proposed by James Madison , the amendments were designed to be interwoven into the relevant sections of the original document. Instead, they were approved by Congress and sent to the states for ratification as supplemental additions ( codicils ) appended to it. Both these precedents have been followed ever since. Once approved by Congress,

22350-574: Was referred to the Subcommittee on the Constitution, which took no action on it. The amendment was introduced again by Rep. Marilyn Musgrave ( R - Colo. ) on May 21, 2003, with the same wording proposed in 2002. The bill was designated H.J.Res.56 in the House and was immediately referred to the House Committee on the Judiciary. On June 25, 2003, it was referred to the Subcommittee on the Constitution, where hearings were held on May 13, 2004. On November 23, Rep. Barney Frank (D- Mass. ) objected that

22500-541: Was written by the Alliance for Marriage under Matthew Daniels with the assistance of former Solicitor General and failed Supreme Court nominee Judge Robert Bork , Professor Robert P. George of Princeton University , and Professor Gerard V. Bradley of Notre Dame Law School . It was introduced in the 107th United States Congress in the House of Representatives on May 15, 2002, by Representative Ronnie Shows ( D - Miss. ) with 22 cosponsors, and read: Marriage in

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