Jobs and Growth Tax Relief Reconciliation Act of 2003
Public Law 108-27 · H.R. 2 · 108th Congress · began in the House
Signed by George W. Bush (R) on May 28, 2003 · Taxation
Major law
Sponsor: Rep. Bill Thomas (R-CA-22)
Cosponsors (51): Rep. Tom DeLay, Rep. Roy Blunt,
Passage votesYeaNay
- HouseRecorded vote: 231 yea, 200 nay231–200
- SenateRecorded vote: 51 yea, 50 nay51–50
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
Jobs and Growth Tax Relief Reconciliation Act of 2003 - Title I: Acceleration of Certain Previously Enacted Tax Reductions - (Sec. 101) Amends the Internal Revenue Code to accelerate the increase to the $1,000 child tax credit to include 2003 and 2004. Maintains the levels and the sunset established under the Economic Growth and Tax Reconciliation Act of 2001 (EGTRRA) for years following.
Provides for advance payment for 2003.
(Sec. 102) Accelerates the increase in the 15 percent bracket for joint filers to twice that of single filers to make such increase applicable to 2003 and 2004. Maintains the levels and the sunset established under EGTRRA for years following.
(Sec. 103) Accelerates the increase in the standard deduction for joint filers to twice that of single filers to make such increase applicable to 2003 and 2004. Maintains the levels and the sunset established under EGTRRA for years following.
(Sec. 104) Revises the expansion of the 10 percent bracket for married taxpayers filing jointly scheduled to increase from $12,000 to $14,000 in 2008 as follows: (1) $14,000 through 2004; and (2) $12,000 for 2005 through 2007. Maintains the levels and the sunset established under EGTRRA for years following. Revises inflation adjustment provisions.
(Sec. 105) Accelerates to 2003 individual income tax rate reductions scheduled to begin in 2006. Maintains that level and the sunset established under EGTRRA for years following.
(Sec. 106) Increases the $49,000 (for 2001 through 2004) and $35,750 (for 2001 through 2004) alternative minimum tax exemption amounts to $58,000 (for 2003 and 2004) and $40,250 (for 2003 and 2004), respectively.
(Sec. 107) Establishes that the sunset provisions of EGTRRA apply to this title.
Title II: Growth Incentives for Business - (Sec. 201) Revises provisions concerning the special allowance for certain property acquired after September 10, 2001, and before September 11, 2004, with respect to certain property the original use of which commenced after May 5, 2003, to increase the 30 percent bonus to 50 percent and extend the placed in service date through January 1, 2005 (2006, in certain cases).
(Sec. 202) Increases the $25,000 expensing allowance to $100,000 for 2003 through 2005, the $200,000 phaseout limit to $400,000 for 2003 through 2005, and includes off-the-shelf computer software placed in service in 2003 through 2005 as qualifying property. Provides for inflation adjustments.
Title III: Reduction in Taxes on Dividends and Capital Gains - (Sec. 301) Reduces, for the regular and alternative minimum tax, the 10 and 20 percent adjusted net capital gain rates to 5 (zero percent in 2008) and 15 percent, respectively, for taxable years beginning on or after May 6, 2003, with transition rules for years that include May 6, 2003.
(Sec. 302) Provides, for the regular and alternative minimum tax, for the taxation of dividends received by an individual from domestic corporations at net capital gain rates. Includes as qualified dividend income dividends from qualified foreign corporations (foreign corporations incorporated in the United States or certain corporations eligible for benefits of a comprehensive tax treaty with the United States).
(Sec. 303) Sunsets provisions of this title December 31, 2008.
Title IV: Temporary State Fiscal Relief - (Sec. 401) Provides $10 billion for State and local government assistance and $10 billion for Medicaid assistance through September 30, 2004. Amends the Social Security Act to add a new title, Temporary State Fiscal Relief.
Title V: Corporate Estimated Tax Payments for 2003 - (Sec. 501) Requires payment of 25 percent of September 2003 corporate estimated taxes by October 1, 2003.
Who voted for it
Every House member of the 108th Congress on the ideology compass. Highlighted: the 231 who voted yea on final passage. Faded: everyone else, including those who voted nay, did not vote, or had not yet taken office.
231 yea200 nay4 present or did not vote
Democrats who voted yea(6)
Rep. David ScottD-GA-13
Rep. Jim MarshallD-GA-3
Rep. Jim MathesonD-UT-2- Rep. Ken LucasD-KY-4
Rep. Rodney AlexanderD-LA-5
Rep. Bud CramerD-AL-5
Republicans who voted yea(225)
Rep. Michael CastleR-DE
Rep. Christopher ShaysR-CT-4
Rep. Timothy JohnsonR-IL-15- Rep. Doug BereuterR-NE-1
- Rep. Rob SimmonsR-CT-2
- Rep. Sherry BoehlertR-NY-24
Rep. Chris SmithR-NJ-4
Rep. Heather WilsonR-NM-1
Rep. Frank LoBiondoR-NJ-2
Rep. John McHughR-NY-23
Rep. Fred UptonR-MI-6
Rep. Steven LaTouretteR-OH-14- Rep. Jack QuinnR-NY-27
Rep. Ray LaHoodR-IL-18- Rep. Sue KellyR-NY-19
Rep. Jim SaxtonR-NJ-3
Rep. Shelley CapitoR-WV-2- Rep. Ernie FletcherR-KY-6
- Rep. Curt WeldonR-PA-7
- Rep. John SweeneyR-NY-20
- Rep. Amo HoughtonR-NY-29
Rep. Pete KingR-NY-3
Rep. Jon PorterR-NV-3
Rep. Jim GerlachR-PA-6
Rep. Vernon EhlersR-MI-3- Rep. Bill JanklowR-SD
Rep. Mike FergusonR-NJ-7- Rep. Nancy JohnsonR-CT-5
Rep. Frank WolfR-VA-10
Rep. Phil EnglishR-PA-3
Rep. Jim WalshR-NY-25
Rep. Tom LathamR-IA-4
Rep. Richard BurrR-NC-5
Rep. Rodney FrelinghuysenR-NJ-11
Rep. Rick RenziR-AZ-1
Rep. Todd PlattsR-PA-19- Rep. Bob NeyR-OH-18
- Rep. George NethercuttR-WA-5
Rep. Mary Bono MackR-CA-45
Rep. Mark KirkR-IL-10- Rep. Clay ShawR-FL-22
Rep. Ed WhitfieldR-KY-1
Rep. Tom DavisR-VA-11
Rep. Greg WaldenR-OR-2
Rep. Ileana Ros-LehtinenR-FL-18
Rep. Ralph RegulaR-OH-16
Rep. Dave HobsonR-OH-7- Rep. Tom OsborneR-NE-3
- Rep. Jim GreenwoodR-PA-8
Rep. Ralph HallD-TX-4
Rep. Tim MurphyR-PA-18
Rep. Candice MillerR-MI-10
Rep. Ken CalvertR-CA-44
Rep. Wayne GilchrestR-MD-1- Rep. Paul GillmorR-OH-5
- Rep. Jeb BradleyR-NH-1
Rep. John PetersonR-PA-5
Rep. Lincoln Diaz-BalartR-FL-21- Rep. Mark FoleyR-FL-16
Rep. Chip PickeringR-MS-3
Rep. Thad McCotterR-MI-11
Rep. Deborah PryceR-OH-15- Rep. Anne NorthupR-KY-3
Rep. Michael TurnerR-OH-3
Rep. Jerry LewisR-CA-41- Rep. Don SherwoodR-PA-10
Rep. Jerry WellerR-IL-11
Rep. Judy BiggertR-IL-13
Rep. W. Bill YoungR-FL-10- Rep. Jim KolbeR-AZ-8
Rep. Mike RogersR-AL-3
Rep. Don YoungR-AK- Rep. Henry HydeR-IL-6
Rep. Joe KnollenbergR-MI-9
Rep. Mike SimpsonR-ID-2
Rep. Ander CrenshawR-FL-4
Rep. Dave CampR-MI-4- Rep. Doug OseR-CA-3
Rep. Hal RogersR-KY-5
Rep. Frank LucasR-OK-3
Rep. Ginny Brown-WaiteR-FL-5
Rep. Rob PortmanR-OH-2
Rep. Kay GrangerR-TX-12
Rep. Henry BrownR-SC-1- Rep. Jim NussleR-IA-1
- Rep. Max BurnsR-GA-12
- Rep. Billy TauzinR-LA-3
- Rep. Porter GossR-FL-14
Rep. Darrell IssaR-CA-49
Rep. Elton GalleglyR-CA-24- Rep. Duke CunninghamR-CA-50
Rep. Roger WickerR-MS-1- Rep. Bill ThomasR-CA-22
Rep. Robert AderholtR-AL-4
Rep. Buck McKeonR-CA-25
Rep. David DreierR-CA-26
Rep. Jerry MoranR-KS-1
Rep. Zach WampR-TN-3
Rep. Devin NunesR-CA-21
Rep. Lamar SmithR-TX-21
Rep. Denny RehbergR-MT- Rep. Jennifer DunnR-WA-8
Rep. Mike RogersR-MI-8
Rep. John BoozmanR-AR-3
Rep. John MicaR-FL-7- Rep. Michael OxleyR-OH-4
Rep. Bill ShusterR-PA-9
Rep. Tom ColeR-OK-4
Rep. Thomas ReynoldsR-NY-26
Rep. Spencer BachusR-AL-6
Rep. Charlie BassR-NH-2
Rep. Kenny HulshofR-MO-9
Rep. Steve PearceR-NM-2- Rep. Cass BallengerR-NC-10
- Rep. Bill JenkinsR-TN-1
Rep. Jo BonnerR-AL-1
Rep. Ron LewisR-KY-2
Rep. Doc HastingsR-WA-4- Rep. Michael BilirakisR-FL-9
Rep. Robin HayesR-NC-8
Rep. Adam PutnamR-FL-12
Rep. Pat TiberiR-OH-12
Rep. Jim McCreryR-LA-4
Rep. Mark SouderR-IN-3
Rep. Duncan HunterR-CA-52- Rep. Richard PomboR-CA-11
- Rep. Jo Ann DavisR-VA-1
- Rep. Richard BakerR-LA-6
Rep. Steve BuyerR-IN-4- Rep. Katherine HarrisR-FL-13
Rep. Virgil GoodeR-VA-5
Rep. Randy ForbesR-VA-4- Rep. Charles TaylorR-NC-11
Rep. Todd TiahrtR-KS-4
Rep. Dave WeldonR-FL-15
Rep. John DoolittleR-CA-4
Rep. George RadanovichR-CA-19- Rep. Ernest IstookR-OK-5
- Rep. Melissa HartR-PA-4
Rep. Roy BluntR-MO-7
Rep. Walter JonesR-NC-3
Rep. John ShimkusR-IL-19
Rep. Dan BurtonR-IN-5
Rep. Bob GoodlatteR-VA-6
Rep. Jim RamstadR-MN-3- Rep. Ed SchrockR-VA-2
Rep. Sam GravesR-MO-6
Rep. John KlineR-MN-2
Rep. Phil GingreyR-GA-11
Rep. Vito FossellaR-NY-13- Rep. Tom DeLayR-TX-22
- Rep. Denny HastertR-IL-14
- Rep. Mark GreenR-WI-8
Rep. Ric KellerR-FL-8
Rep. Terry EverettR-AL-2- Rep. Jim RyunR-KS-2
Rep. Eric CantorR-VA-7
Rep. Mario Diaz-BalartR-FL-25
Rep. John CarterR-TX-31
Rep. John SullivanR-OK-1
Rep. David VitterR-LA-1
Rep. Lee TerryR-NE-2- Rep. Scott McInnisR-CO-3
- Rep. Jim GibbonsR-NV-2
Rep. Donald ManzulloR-IL-16
Rep. Rob BishopR-UT-1- Rep. Bob BeauprezR-CO-7
Rep. Jack KingstonR-GA-1
Rep. Joe BartonR-TX-6
Rep. Pete HoekstraR-MI-2
Rep. Johnny IsaksonR-GA-6- Rep. J.D. HayworthR-AZ-5
- Rep. Mark KennedyR-MN-6
- Rep. Chris ChocolaR-IN-2
Rep. Tom PetriR-WI-6
Rep. John CulbersonR-TX-7
Rep. John LinderR-GA-7
Rep. Gary MillerR-CA-42
Rep. Mac ThornberryR-TX-13
Rep. Michael BurgessR-TX-26
Rep. Joe WilsonR-SC-2- Rep. Gil GutknechtR-MN-1
Rep. Kevin BradyR-TX-8
Rep. Joseph PittsR-PA-16
Rep. Howard CobleR-NC-6
Rep. Steve ChabotR-OH-1- Rep. Christopher CoxR-CA-48
Rep. Paul RyanR-WI-1
Rep. Barbara CubinR-WY
Rep. Marsha BlackburnR-TN-7
Rep. Wally HergerR-CA-2
Rep. Pete SessionsR-TX-32
Rep. Chris CannonR-UT-3- Rep. Charlie NorwoodR-GA-9
- Rep. Phil CraneR-IL-8
Rep. Mac CollinsR-GA-8
Rep. Jim DeMintR-SC-4
Rep. Sue MyrickR-NC-9
Rep. Nathan DealR-GA-10
Rep. Sam JohnsonR-TX-3- Rep. John HostettlerR-IN-8
Rep. Steve KingR-IA-5
Rep. Marilyn MusgraveR-CO-4
Rep. Todd AkinR-MO-2
Rep. J. Gresham BarrettR-SC-3
Rep. Jimmy DuncanR-TN-2- Rep. Nick SmithR-MI-7
Rep. Scott GarrettR-NJ-5
Rep. Cliff StearnsR-FL-6
Rep. Mike PenceR-IN-6
Rep. Tom FeeneyR-FL-24- Rep. Joel HefleyR-CO-5
Rep. Dana RohrabacherR-CA-46
Rep. Jeb HensarlingR-TX-5
Rep. Tom TancredoR-CO-6
Rep. Ed RoyceR-CA-40
Rep. Roscoe BartlettR-MD-6- Rep. Butch OtterR-ID-1
Rep. James SensenbrennerR-WI-5
Rep. Jeff MillerR-FL-1
Rep. Pat ToomeyR-PA-15
Rep. John ShadeggR-AZ-3
Rep. Trent FranksR-AZ-2
Rep. Ron PaulR-TX-14
Rep. Jeff FlakeR-AZ-6
Data notes
The House’s recorded vote on the final version of the law (roll call 224 in Voteview), matched to the vote the record cites and checked against its totals. Positions are each member’s DW-NOMINATE score for that Congress, as on the Ideology page; left to right is more liberal to more conservative. Paired and announced yea votes count as yea. Lists follow the compass, most liberal first. A name links to a profile only for members of the current Congress. A law passed by voice vote or unanimous consent has no member list, and neither does a vote Voteview has not yet recorded.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Related bills
4 bills the Library of Congress relates to this one.
H.Res. 227Procedurally-related
Providing for consideration of the bill (H.R. 2) to amend the Internal Revenue Code of 1986 to provide additional tax incentives to encourage economic growth.
H.Res. 253Procedurally-related
Waiving points of order against the conference report to accompany the bill (H.R. 2) to provide for reconciliation pursuant to section 201 of the concurrent resolution on the budget for fiscal year 2004.
S. 2Identical billRelated bill
Jobs and Growth Reconciliation Tax Act of 2003
S. 1054Procedurally-related
Jobs and Growth Tax Relief Reconciliation Act of 2003
Data notes
Related bills are identified by the Congressional Research Service, the House and the Senate: companion and identical bills, bills with similar text, bills that were folded into this law, and rules that brought it to the floor. A bill that is itself a public law in this site’s data links here; the others link to Congress.gov.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 60 actions.
- May 28, 2003Became lawBecame law · Became Public Law No: 108-27.
- Became lawBecame law · Signed by President.
- May 23, 2003Resolving differencesResolving differences · Senate agreed to conference report by Yea-Nay Vote. 51 - 50. Record Vote Number: 196.Senate roll call 196
- Resolving differencesResolving differences · Conference report agreed to in Senate: Senate agreed to conference report by Yea-Nay Vote. 51 - 50. Record Vote Number: 196.Senate roll call 196
- Resolving differencesResolving differences · Conference report considered in Senate.
- Resolving differencesResolving differences · On agreeing to the conference report Agreed to by the Yeas and Nays: 231 - 200 (Roll no. 225).House roll call 225
- Resolving differencesResolving differences · Motions to reconsider laid on the table Agreed to without objection.
- Resolving differencesResolving differences · Conference report agreed to in House: On agreeing to the conference report Agreed to by the Yeas and Nays: 231 - 200 (Roll no. 225).House roll call 225
- Resolving differencesResolving differences · The previous question was ordered pursuant to the rule.
- Resolving differencesResolving differences · Mr. Thomas brought up conference report H. Rept. 108-126 for consideration under the provisions of H. Res. 253.
- FloorFloor · Presented to President.
- FloorFloor · Message on Senate action sent to the House.
- FloorFloor · DEBATE - The House proceeded with one hour of debate on the conference report.
- FloorFloor · Rule H. Res. 253 passed House.
- May 22, 2003Resolving differencesResolving differences · Conferees agreed to file conference report.
- Resolving differencesResolving differences · Conference committee actions: Conferees agreed to file conference report.
- Resolving differencesResolving differences · Conference report H. Rept. 108-126 filed.
- Resolving differencesResolving differences · Conference report filed: Conference report H. Rept. 108-126 filed.
- Resolving differencesResolving differences · Conference papers: Senate report and manager's statement held at the desk in Senate.
- Resolving differencesResolving differences · The Speaker appointed conferees: Thomas, DeLay, and Rangel.
- Resolving differencesResolving differences · Motion to reconsider laid on the table Agreed to without objection.
- Resolving differencesResolving differences · On motion that the House instruct conferees Agreed to by voice vote.
- Resolving differencesResolving differences · The previous question was ordered without objection.
- Resolving differencesResolving differences · Mr. Stenholm moved that the House instruct conferees.
- Resolving differencesResolving differences · On motion that the House disagree to the Senate amendment, and agree to a conference Agreed to without objection.
- Resolving differencesResolving differences · Mr. Thomas asked unanimous consent that the House disagree to the Senate amendment, and agree to a conference.
- FloorFloor · Rules Committee Resolution H. Res. 253 Reported to House. Rule provides for consideration of the conference report to H.R. 2.
- FloorFloor · DEBATE - The House proceeded with one hour of debate on the Stenholm motion to instruct conferees. The instructions contained in the motion seek to require the managers on the part of the House to include in the conference report the fiscal relief provided to States by section 3…
- May 20, 2003FloorFloor · Message on Senate action sent to the House.
- May 15, 2003Resolving differencesResolving differences · Senate insists on its amendment, asks for a conference, appoints conferees Grassley; Hatch; Nickles; Lott; Baucus; Rockefeller; Breaux.
Data notes
Every action the Library of Congress lists for the bill, from introduction to signing, plus the dated committee hearings. The source lists many steps twice (the chamber’s own entry and the Library of Congress copy, or a presidential and a became-law entry with the same words); those are shown once. Amendments are listed in their own section.
Amendments
1 amendment offered to the bill, with the last recorded step of each.
- Agreed to
H.Amdt. 129HouseWays and Means Committee· offered May 9, 2003Agreed to
An amendment considered adopted pursuant to H.Res. 227.
May 9, 2003: On agreeing to the Ways and Means amendment (A001) Agreed to without objection.
Data notes
Amendments offered to this bill in either chamber, as the Library of Congress records them: each with a status read from its last recorded step: agreed to, rejected, withdrawn, ruled out of order, fell with another amendment, or offered with no vote recorded (most Senate amendments are only ever offered). The wording of each amendment is the source’s. Amendments to amendments and amendments to other bills are not listed.
Official record
The bill’s full text is on Congress.gov. Data through Oct 7, 2026.