>Few couples base their marriage decisions on the tax consequences that may result.

I'm willing to bet the number of 20-somethings that have "tax considerations" deciding their marital status can be measured in basis points. Furthermore, nothing I see there is a "new penalty", while the numbers have varied over time, those rules look to be exactly the same as they were 20 years ago.

Second, you are nuts if you think this has ANY significant impact on people getting married.

Third, you can file married filed separately.. so while I'm not up on all the details of that, you can probably avoid the simple impacts it might have.

Anyway, that is an extremely crazy weak argument.