While the only given in the bitterly divided, 107th Congress is their agreement to disagree, both sides of the aisle tend to mirror a statement made by Treasury Secretary Paul O'Neil last winter. "We as a society celebrate when two people decide to spend their lives together," said O'Neil. "Why would our tax code punish them?" Since its inception in 1948, the marriage penalty in the U.S. code has increased by 61 percent. In addition, attempts to correct the penalty have made it worse by shifting the problem to other tax brackets. Next month, Congress will try once again to find an affordable way to provide relief for married couples.