[20030130]RS20976_2001年《经济增长和税收减免调节法案》（P.L107-16).pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20976Updated January 30, 2003Individual Income Tax Rates Under theEconomic Growth and Tax ReliefReconciliation Act of 2001 (P.L. 107-16)Gregg EsenweinSpecialist in Public FinanceGovernment and Finance DivisionSummaryThe Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA)reduces marginal income tax rates for individuals. The Act creates a new 10% marginalincome tax bracket and reduces the four top marginal tax rates to 25%, 28%, 33% and35%. The Act also widens the 15% marginal income tax bracket for married couplesfiling joint returns. These changes are phased in over a period of several years.The EGTRRA tax cuts are scheduled to expire at the end of calendar year 2010.In the 107th Congress, the House passed several bills that would have extended theEGTRRA tax cuts beyond 2010. The Senate did not adopt these bills. It is likely thatthe 108th Congress will revisit the issue of making the EGTRRA tax cuts permanent.Additionally, in response to continued sluggish economic performance, PresidentBush unveiled a new tax stimulus plan in early January 2003. As