Dear Editor: The average American works one hour and 57 minutes of each workday just to pay their taxes to the federal government. Not only is the tax burden too high, it is unfair. Our tax system undermines the values we prize the most as Americans-strong families and hard work. As a member of the House Budget Committee, I am pleased to report that over the past month, the House of Representatives has made significant progress toward addressing the inequities in the tax system: 1. Voted to eliminate the marriage penalty. penalizing couples who get married undermines one of society’s most basic institutions. Today, 800,000 New Jersey couples are forced to pay on average $1400 in higher taxes simply because they are married. That’s because the current tax code punishes working couples by forcing them into higher tax brackets. Our legislation would end the tax discrimination against married couples and provide significant tax relief. 2. Repealed the Social Security Earnings Cap. It is unfair to withhold Social Security benefits from seniors just because they choose to work after reaching retirement age. Earlier this month, the president signed our legislation that removes the earnings cap limit for seniors who work. As a result, 37,000 New Jersey seniors can now work without being penalized by losing all or part of their Social Security benefits. 3. Death Tax Relief. It’s wrong for the government to steal half the legacy a person works a lifetime to build. Seventy percent of small businesses fail to survive the next generation because of this unjust tax. In March the House voted to make further reductions in the estate tax rate over the next five years. And in May, Congress is expected to go one step further and vote to eliminate the death tax altogether. While these actions address some of the most serious inequities, it is just the start. We need to take additional steps to ease the tax burden on families and to promote a fairer tax system including: 1. Tax breaks for stay-at-home moms. It’s wrong for our tax system to discriminate against parents who choose to stay home and raise their children. I will be fighting for passage of my bill that would make stay-at-home parents eligible for the same tax credit now given to working parents who rely on child care outside the home. Parents who are willing to make a financial sacrifice in order to devote their full-time attention to raising their children deserve to receive the Dependent Care Tax Credit. 2. Tax-free Education Savings Accounts. Every child needs a chance to succeed. We should encourage parents to save for their chidren’s education. The house is expected to vote in May on legislation that would allow parents and grandparents to establish special tax-free education savings accounts to help pay for public and private school education expenses. The funds could be used for tuition, computers, tutoring, books and other educational expenses. Parents could set aside up to $2000 a year as a tax-free investment. Similar accounts are already available for college savings. 3. A constitutional amendment to require a two-thirds majority vote in Congress to raise taxes. A super-majority requirement would provide an important level of protection for overburdened taxpayers. It would restrain government’s appetite for reaching into taxpayers’ pockets every time it faces financial difficulties. Legislators would be forced to exercise fiscal discipline and search for responsible ways to save money, rather than merely increasing the cost of government. The record tax increase imposed by Governor Jim Florio tax in 1991, followed by President Bill Clinton’s tax increase in 1993 had a devastating impact on New Jersey’s families and economy. Neither tax hike would have passed with super-majority requirement. Congressman Bob Franks (R-7th Dist.)