Encouraging Work and Supporting Marriage Act of 2002

The Encouraging Work and Supporting Marriage Act of 2002 proposed changes to the tax code designed to reduce the financial burden on married couples and incentivize the hiring of individuals from specific backgrounds. The bill would have increased the standard tax deduction for married couples filing jointly and expanded the Work Opportunity Tax Credit by making it easier for employers to claim credits when hiring former felons, older food stamp recipients, and long-term welfare recipients. For the average citizen, these changes were intended to reduce the "marriage penalty" in the tax system and improve employment prospects for individuals transitioning from public assistance to the workforce.