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Economic Growth and Tax Relief Reconciliation Act of 2001
(redirected from 2001 Tax Act)

   Also found in: Wikipedia 0.01 sec.
Economic Growth and Tax Relief Reconciliation Act of 2001
Legislation in the United States that reduced marginal tax rates for most American taxpayers. For example, it reduced the lowest bracket from 15% to 10% and the highest from 39.6% to 35%. It also simplified tax consequences of gifts and retirement plans. Proponents of EGTRRA claim that such policies spur economic growth. Critics point to lost government revenues and claim that the tax cuts primarily benefited the wealthy.


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The 2001 tax act raised the estate tax exemption amount and gradually decreased the top tax rate for the years 2002 to 2009.
10 Percent Regular Income Tax Rate Bracket For tax years beginning after 2000, the 2001 Tax Act created a new 10 percent bracket that applied to the following portions of taxable income: * Single: first $6,000 * Heads of households: first $10,000 * Married filing jointly: first $12,000 For tax years beginning after 2008, the taxable income levels for the 10 percent bracket will be adjusted annually for inflation.
Act offers relief Thanks to the 2001 tax act, the dollar limit on contributions to 457(b) plans increased from $8,500 in 2001 to $11,000 in 2002.
 
 
 
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