752), 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.

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

JGTRRA accelerated the gradual rate reduction and increase in credits passed in EGTRRA.

These individual rate reductions are scheduled to sunset on January 1, 2011, along with the Economic Growth and Tax Relief Reconciliation Act of 2001 unless further legislation is enacted to extend or make permanent its changes.