"Yesterday, we passed historic legislation to secure Social Security's future and today we are passing tax relief for hardworking Americans," Lucas said. "It's been a good couple of days."

H.R. 4578, the "Protect Social Security Account" legislation--passed in the U.S. House Friday--sets aside 90 percent of future budget surpluses for Social Security. H.R. 4579 allocates 10 percent of future budget surpluses for the next 10 years for tax relief beginning this fall. Altogether it amounts to $177 billion ($80 billion over five years) in tax relief and $1.4 trillion for Social Security.

"It's amazing what running a budget surplus can do for your country," Lucas continued. "The last time the government was not running a deficit was in 1969, and this Congress plans on keeping the federal books in balance so it is possible to send American taxpayers' hard earned money back to them to spend or save how they like.

"This tax relief bill--aimed largely at middle income America--has much needed tax relief for farmers and other small business owners; husbands and wives and seniors, as well as others," Lucas said. "Our family farms in Oklahoma are desperately in need of relief during this time of overwhelming adverse conditions. "

Small business owners, farmers, seniors and others will all benefit from an acceleration of the current law phase-in of the $1 million death tax credit to January 1, 1999. And Seniors will also see an increase in the amount of money they can earn without losing Social Security benefits.

Also accelerated to January 1, 1999 is the current phase-in of the 100% deduction for health insurance premiums for the self-employed. Farmers would also be granted permanent income averaging and be protected from having to pay tax on 1999 Agricultural Market Transition (ACTA) payments until the year they are received.

"The marriage tax penalty has long discouraged one of the values I believe our country encourages and needs to work on encouraging, and that is the importance of the family unit," Lucas said. "Right now two individuals who choose to get married find themselves penalized with higher taxes than if they remained single."

H.R. 4759 provides relief from the marriage penalty by allowing married couples to claim a standard deduction that is twice the amount of the standard deduction for a single taxpayer. Under 1999 projection, the standard deduction for married taxpayers would be $8,600, rather than $7,200, an increase of $1,400. This provision will provide relief for 48 million taxpayers, including 10 million senior citizens.

"I am very pleased with this legislation. It is far-reaching and it's going to make filing taxes much simpler for many Americans," Lucas said. "I hear often and to great extent from Sixth District Oklahomans about the need for further tax relief, and I am proud that this Congress is offering relief for taxpayers again and are doing so while stabilizing Social Security. It can be done, so it should be."

Also included in the tax cut package: small saver exclusions; prevention of the Alternative Minimum Tax from limiting tax incentives for education and child care; education and infrastructure tax reforms; tax relief for military personnel selling their homes; extension of expiring incentives to grow the economy such as the Welfare to Work tax credit; and the community tax incentives in the "American Community Renewal Act of 1998."

H.R. 4579 must be passed by the Senate and signed by the president to become law.