The new tax law doesn't completelyget rid of the glitch in the taxcode that's popularly known as themarriage penalty, but it does offersome relief. First off, the law sets thestandard deduction for married couplesfiling jointly at twice that of singles,allowing married couples towrite off more in standard deductionsthan before. The law alsostretches the upper limit of the 15%bracket for married couples to twicethat of singles. If a couple has morethan $47,450 but less than $114,650in taxable income, this provision willcut their tax bill. Upper-incomeearners and taxpayers who itemizedeductions—a category that includesmost doctors—will benefit the leastfrom the new rules, which are scheduledto revert to those in place in2001 after next year.