Permanent Marriage Penalty Tax Relief Act of 2002

Permanent Marriage Penalty Tax Relief Act of 2002 - Makes Title IX (relating to sunset provisions) of the Economic Growth and Tax Relief Reconciliation Act of 2001 inapplicable to Title III (relating to marriage penalty relief) of such Act, thus making Title III permanent, subject to conditions. Requires, for the change to take effect, the Director of the Office of Management and Budget to publish in the Federal Register a determination that the on-budget budget of the Government has been in balance or surplus for at least one year and that applying marriage penalty relief will not produce an on-budget deficit in the fiscal year in which it takes effect.