Economic Growth Tax Relief Reconciliation Act (EGTRRA)

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Passed by Congress in 2001, this act was one of the Bush-era tax cuts designed to stimulate the U.S. economy following the bursting of the Internet bubble and subsequent recession. The EGTRRA introduced changes to the tax code such as; removing the so-called "marriage penalty", creating a new 10% tax bracket for earners making less than $6000 per year, and increasing the per-child tax credit. When the EGTRRA was passed, a provision was written in that called for expiration or "sun-setting" of the act at midnight on December 31st, 2010. As of 2011, Congress is considering extending certain provisions of EGTRRA.


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