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Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA)

Additional Bush Tax Cuts that reduced tax rates on dividends and capital gains, expanded deduction for small businesses, additional tax breaks for specific industries and activities.



  • Further expanded tax cuts from EGTRRA, aimed at encouraging investment and job creation. Further increased budget deficit and debate exists on effectiveness in stimulating growth.
  • Reduced Dividend and Capital Gains Taxes
  • Expanded Small Business Deduction
  • Additional tax breaks for specific industries and activities, such as manufacturing, research and development, and alternative energy.
  • EGTRRA Tax Cuts were accelerated, bringing forward tax cuts scheduled for later years.
  • Increased Deficit


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