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S 1054 108th Congress Senate

Jobs and Growth Tax Relief Reconciliation Act of 2003

Official title: An original bill to provide for reconciliation pursuant to section 201 of the concurrent resolution on the budget for fiscal year 2004.

Introduced: May 13, 2003 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
Taxation Administrative procedureAdoptionAffiliated corporationsAge discrimination
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Agricultural cooperativesAgricultural educationAgriculture and FoodAlcohol taxAlcoholic beveragesAmericans in foreign countriesAmmunitionAnimalsBank accountsBankruptcyBaseballBasketballBeerBlindBondsCapital gains taxCasualty insuranceCharitable contributionsChief executive officersChild supportCitizenshipCivil Rights and Liberties, Minority IssuesCivil actions and liabilityCivil rights enforcementClaimsCollection of accountsCommemorationsCommerceCompensation for victims of crimeConfidential communicationsConsumer creditCooperative societiesCopyrightCorporate debtCorporate governanceCorporate mergersCorporate reorganizationsCorporation directorsCorporation taxesCost of living adjustmentsCrime and Law EnforcementCustody of childrenCustoms administrationDamagesDay careDebtor and creditorDefined benefit pension plansDepartment of the TreasuryDepreciation and amortizationDiesel motorDisability evaluationDisabledDisaster reliefDiscriminationDiscrimination against the disabledDiscrimination in educationDiscrimination in employmentDividendsDivorceDroughtsEarned income tax creditEarningsEconomics and Public FinanceEducationElementary and secondary educationEmergency ManagementEmergency medicineEmployment of the disabledEnergyExcise taxExecutive compensationExpatriationFamiliesFederal aid to IndiansFederal aid to child health servicesFederal aid to educationFederal aid to health facilitiesFederal aid to law enforcementFederal aid to transportationFinance and Financial SectorFines (Penalties)FirearmsFloodsFootballForeign Trade and International FinanceForeign banks and bankingForeign corporationsForeign tax creditFoster home careFraudFree ports and zonesGamblingGasolineGiftsGovernment Operations and PoliticsGovernment paperworkGovernment service contractsGovernmental investigationsGrants-in-aidHealthHealth insuranceHepatitisHigher educationHistoric sitesHistoryHorse racingHousing and Community DevelopmentHousing for the agedIllegal aliensImmigrationIncome taxIndexing (Economic policy)Indian medical careInfrastructureInfrastructure (Economics)InjunctionsInsider trading in securitiesInsurance companiesInsurance premiumsIntellectual propertyInterestInternal revenue lawInvestorsKidnappingLabor and EmploymentLawLegal feesLife insuranceLimitation of actionsLivestockLossesLow-income housingMarried peopleMedical educationMedically uninsuredMinimum taxMinoritiesMissing childrenMortgage guaranty insurancePartnershipsPatentsPolygraphsPoor childrenProfitProperty insurancePublic Lands and Natural ResourcesPublic health personnelPunitive damagesReal estate investmentReinsuranceResidential rehabilitationRetail tradeRetiree health benefitsScholarshipsSeparation (Law)Sex discriminationSheltered workshopsSmall businessSocial WelfareSports and RecreationState budgetsStockholdersStocksStudent loan fundsStudentsSunset legislationSupport of dependentsTax administrationTax creditsTax deductionsTax deferralTax evasionTax exclusionTax exemptionTax liensTax penaltiesTax preparersTax ratesTax refundsTax returnsTax sheltersTax-deferred compensation plansTax-exempt organizationsTax-exempt securitiesTaxation of foreign incomeTaxpayer complianceTaxpayersTimber salesTrademarksTransportation and Public WorksTrusts and trusteesUser chargesVaccinesValuationVisasWater Resources DevelopmentWhistle blowingWholesale tradeWineWithholding tax
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 9 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 16, 2003
Returned to the Calendar. Calendar No. 97.
May 15, 2003
Senate passed companion measure H.R. 2 in lieu of this measure.
May 15, 2003
Senate incorporated this measure in H.R.2 as an amendment.
May 15, 2003
Considered by Senate. (consideration: CR S6407-6415, S6421-6428, S6429-6445, S6451-6475)
May 14, 2003
Measure laid before Senate by unanimous consent. (consideration: CR S6148-6226, S6233-6248)
May 13, 2003
Placed on Senate Legislative Calendar under General Orders. Calendar No. 97.
May 13, 2003
Committee on Finance. Original measure reported to Senate by Senator Grassley. Without written report.
May 13, 2003
Committee on Finance ordered to be reported an original measure.
May 13, 2003
Introduced in Senate
 Amendments to this bill 129

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

30 agreed to 9 failed 90 pending / other

AmendmentSponsorPurposeStatusLatest action
SAMDT 680 Grassley, Chuck To provide an amendment. Agreed to May 20, 2003
SAMDT 651 Schumer, Charles E. To amend the Internal Revenue Code of 1986 to allow for the expansion of areas designated as renewal communit… Agreed to May 20, 2003
SAMDT 644 – To extend certain expiring provisions. Agreed to May 20, 2003
SAMDT 580 – To amend the Internal Revenue Code of 1986 to allow employers in renewal communities to qualify for the renew… Agreed to May 20, 2003
SAMDT 673 – To amend the Internal Revenue Code of 1986 to provide for the treatment of certain imported recycled halons. Agreed to May 15, 2003
SAMDT 672 Reed, Jack To preserve the value of the low-income housing tax credit. Agreed to May 15, 2003
SAMDT 670 – To provide a dividend exclusion which eliminates the double taxation of corporate dividends. Withdrawn May 15, 2003
SAMDT 669 Durbin, Richard J. To provide heath care coverage for qualified caregivers. Failed May 15, 2003
SAMDT 668 – To provide for deficit reduction. Failed May 15, 2003
SAMDT 667 – To require a parent who is chronically delinquent in child support to include the amount of the unpaid obliga… Agreed to May 15, 2003
SAMDT 666 – To strike the section relating to qualified tax collection contracts. Failed May 15, 2003
SAMDT 665 – To amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a tax payer's … Agreed to May 15, 2003
SAMDT 664 – To modify the dividend exclusion provision, and for other purposes. Agreed to May 15, 2003
SAMDT 663 – To provide reconciliation pursuant to section 201 of the concurrent resolution on the budget for fiscal year … Failed May 15, 2003
SAMDT 662 – To amend the Internal Revenue Code of 1996 to close the "janitors insurance" tax loophole. Ruled out of order May 15, 2003
SAMDT 661 – To add the provisions of the Armed Forces Tax Fairness Act of 2003. Agreed to May 15, 2003
SAMDT 659 Schumer, Charles E. To modify the involuntary conversion rules for businesses affected by the September 11, 2001, terrorist attac… Agreed to May 15, 2003
SAMDT 657 – To exempt certain sightseeing flights from taxes on air transportation. Agreed to May 15, 2003
SAMDT 656 – To create jobs, provide opportunity, and restore prosperity. Ruled out of order May 15, 2003
SAMDT 654 – To amend title XIX of the Social Security Act to Temporarily increase the floor for treatment as an extremely… Agreed to May 15, 2003
SAMDT 649 – To provide tax relief to growers affected by citrus canker. Agreed to May 15, 2003
SAMDT 648 – To clarify the treatment of net operating loss in calculating tax attributes under section 108 of the Interna… Withdrawn May 15, 2003
SAMDT 646 – To allow a credit for distilled spirits wholesalers and for distilled spirits in control State bailment wareh… Agreed to May 15, 2003
SAMDT 639 – To apply the sunset provision to the revenue increase provisions. Ruled out of order May 15, 2003
SAMDT 627 – To exclude certain punitive damages received by the taxpayer from gross income. Agreed to May 15, 2003
SAMDT 626 – To amend the Internal Revenue Code to simplify certain provisions applicable to real estate investment trusts. Agreed to May 15, 2003
SAMDT 625 – To provide for S corporation reform and simplification, and for other purposes. Agreed to May 15, 2003
SAMDT 624 – To increase criminal penalties for fraud and false statements. Agreed to May 15, 2003
SAMDT 622 – To encourage the investment of foreign earnings within the United States for productive business investments … Agreed to May 15, 2003
SAMDT 621 – To amend the Internal Revenue Code of 1986 to allow employers in renewal communities to qualify for the renew… Withdrawn May 15, 2003
SAMDT 620 – To provide pay protection for members of the Reserve and the National Guard, and for other purposes. Ruled out of order May 15, 2003
SAMDT 619 – To provide a a complete substitute. Ruled out of order May 15, 2003
SAMDT 618 – To expand the incentives for the construction and renovation of public schools. Failed May 15, 2003
SAMDT 617 – In the nature of a substitute. Ruled out of order May 15, 2003
SAMDT 616 – To amend the Congressional Budget and Impoundment Control Act of 1974 to limit the phasein of revenue-reducin… Failed May 15, 2003
SAMDT 615 – In the nature of a substitute. Ruled out of order May 15, 2003
SAMDT 614 – To ensure the enactment of a medicare prescription drug benefit. Ruled out of order May 15, 2003
SAMDT 613 – To clarify that water and sewage service laterals qualify as contribution in aid of construction. Agreed to May 15, 2003
SAMDT 612 – To add the provisions of the Armed Forces Tax Fairness Act of 2003. Withdrawn May 15, 2003
SAMDT 611 – To make the child tax credit acceleration applicable to 2002. Ruled out of order May 15, 2003
SAMDT 607 – To promote fiscal responsibility. Failed May 15, 2003
SAMDT 605 – To provide a partially refundable tax credit for caregiving related expenses. Ruled out of order May 15, 2003
SAMDT 596 Collins, Susan M. To provide temporary State and local fiscal relief. Agreed to May 15, 2003
SAMDT 595 – To help rural health care providers and hospitals receive a fair reimbursement for services under Medicare by… Withdrawn May 15, 2003
SAMDT 594 Grassley, Chuck To amend title XVIII of the Social Security Act to enhance beneficiary access to quality health care services… Agreed to May 15, 2003
SAMDT 593 – To amend the Internal Revenue Code of 1986 to allow the expensing of broadband Internet access expenditures, … Agreed to May 15, 2003
SAMDT 592 – To establish a blue ribbon commission on comprehensive tax reform. Agreed to May 15, 2003
SAMDT 589 – To amend the Internal Revenue Code of 1986 to repeal the 1993 income tax increase on Social Security benefits. Agreed to May 15, 2003
SAMDT 587 – To accelerate the elimination of the marriage penalty in the earned income credit. Ruled out of order May 15, 2003
SAMDT 578 – To expand the refundability of the child tax credit. Ruled out of order May 15, 2003

Showing the 50 most recent of 129 amendments.

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 Latest action May 16, 2003

Returned to the Calendar. Calendar No. 97.

 Plain-English summary Congressional Research Service
Jobs and Growth Tax Relief Reconciliation Act of 2003 - Amends the Internal Revenue Code to accelerate: (1) the expansion of the 10 percent bracket for married taxpayers filing jointly; (2) scheduled individual income tax rate reductions; (3) the increase in the standard deduction for joint filers to twice that of single filers; (4) the increase in the 15 percent bracket for joint filers to twice that of single filers; (5) the increase to the $1,000 child tax credit.

Increases, for individuals, the alternative minimum tax exemption amounts.

Increases the expensing allowance, the phaseout limit, and provides for inflation adjustments.

Excludes a limited amount of dividend income from gross income.

Sets forth rules for use in applying the economic substance doctrine, including defining economic substance.

Establishes and modifies penalties concerning tax shelters.

Revises provisions concerning corporate governance and executive compensation.

Revises IRC expatriation tax provisions.

Revises a variety of provisions, including: (1) establishing a program requiring the payment of IRS user fees; (2) including any vaccine against hepatitis A under the manufacturer's excise tax; (3) permitting the IRS to enter into qualified tax collection contracts; and (4) permitting the amortization of intangibles by sports franchises; (5) increasing the historic rehabilitation credit for certain low-income housing for the elderly; and (6) providing for the reimbursement of emergency health services furnished to undocumented aliens.

Authorizes appropriations, through December 31, 2004, to States for: (1) improving education or job training, health care services, transportation or other infrastructure, and law enforcement or public safety; and (2) maintaining essential government services.

Provides for increased Medicaid payments to States through December 31, 2004.

Revises provisions concerning small business, including provisions concerning: (1) modifying the debt-financed property provisions; and (2) repealing the special occupational taxes on producers and marketers of alcoholic beverages.

Revises provisions concerning agriculture, including provisions concerning: (1) the application of capital gain treatment to outright sales of timber; and (2) patronage dividends of cooperatives.

Sets forth: (1) specified simplification provisions; and (2) sunset provisions.

 Related & companion bills 1
  • HR 2 Procedurally related Jobs and Growth Tax Relief Reconciliation Act of 2003
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1054: Jobs and Growth Tax Relief Reconciliation Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-S-1054/
MLA
"S. 1054: Jobs and Growth Tax Relief Reconciliation Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-1054/.
Bluebook (legal)
S. 1054, 108th Cong. (2026), https://openamerica.io/bill/108-S-1054/.
Markdown link
[S. 1054: Jobs and Growth Tax Relief Reconciliation Act of 2003](https://openamerica.io/bill/108-S-1054/)
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