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Jobs and Growth Tax Relief Reconciliation Act of 2003
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Jobs and Growth Tax Relief Reconciliation Act of 2003 : ウィキペディア英語版
Jobs and Growth Tax Relief Reconciliation Act of 2003

The Jobs and Growth Tax Relief Reconciliation Act of 2003 ("JGTRRA", , ), was passed by the United States Congress on May 23, 2003 and signed into law by President George W. Bush on May 28, 2003. Nearly all of the cuts (individual rates, capital gains, dividends, estate tax) were set to expire after 2010.〔(【引用サイトリンク】 title=Tax Policy Under President Bush )
Among other provisions, the act accelerated certain tax changes passed in the Economic Growth and Tax Relief Reconciliation Act of 2001, increased the exemption amount for the individual Alternative Minimum Tax, and lowered taxes of income from dividends and capital gains. The 2001 and 2003 acts are known together as the "Bush tax cuts".
==Description of cuts==

JGTRRA continued on the precedent established by the 2001 EGTRRA, while increasing tax reductions on investment income from dividends and capital gains.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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