Public Law 108–27

Jobs and Growth Tax Relief Reconciliation Act of 2003

Summary

The “Jobs and Growth Tax Relief Reconciliation Act of 2003” (JGTRRA) was the second of the two major tax reforms enacted on the recommendation of President George W. Bush. It built on the previously enacted Economic Growth and Taxpayer Relief Reconciliation Act of 2001 (EGTRRA). Both bill were enacted using the reconciliation process (section 310 of the Congressional Budget Act of 1974). Because of the procedural limitations involved in that process, both bills required the use of “sunsets” which meant that the tax provisions included were originally set to expire ten years from enactment. These were extended until an agreement was reached as to their disposition by the American Taxpayer Relief Act of 2012.

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General  Information

Public Law: Pub. L. 108–27

Stat. At Large: 117 Stat. 752

Enacted: May 28, 2003

Bill Number: H.R. 2 (108th Congress)

Sponsor: Rep Thomas, William M. [R-CA-21]

Note: Enacted using the reconciliation process and its procedural constraints (section 310 and section 313 of the Congressional Budget Act of 1974, respectively).

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Applicable Text of Statute

Pub. L. 108-27 (Jobs and Growth Tax Relief Reconciliation Act of 2003) (Budget Counsel Link)

Pub. L. 108-27 (Jobs and Growth Tax Relief Reconciliation Act of 2003) (GPO Link)

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Legislative History

LEGISLATIVE HISTORY—H.R. 2 (S. 2) (S. 1054):