[20040212]RS21386_第108届国会的税收活动：概述.pdf

1 U.S. Congress, Joint Committee on Taxation estimates posted on the Joint Committee onTaxations Web site: http:/www.house.gov/jct/x-15-03.pdf. All estimated revenue impacts inthis report are those prepared by the staff of the JCT.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21386Updated February 12, 2004Tax Activity in the 108th Congress: An OverviewPamela J. JacksonAnalyst in Public Sector EconomicsGovernment and Finance DivisionSummaryThis report provides an overview of federal tax proposals considered, includingthose approved, by the 108th Congress to date. Thus far in this Congress three proposalshave been enacted. H.R. 2, the Jobs and Growth Tax Relief and Reconciliation Act(JGTRRA) was signed into law (P.L. 108-27) in May 2003; tax reductions for armedservices personnel (H.R. 1307, H.R. 1664, H.R. 878, S. 351, H.R. 3365) became law,P.L. 108-121; and the Medicare Prescription Drug and Modernization Act (H.R. 1, H.R.2596, H.R. 2351) became law, P.L. 108-173. Other targeted proposals discussed in thisreport include tax incentives for charitable giving (H.R. 7, S. 476), child tax credit (H.R.1308), energy (