[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 94 Introduced in Senate (IS)]







108th CONGRESS
  1st Session
                                 S. 94

      To accelerate and make permanent the 10 percent tax bracket.


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                   IN THE SENATE OF THE UNITED STATES

                            January 7, 2003

 Mrs. Lincoln introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
      To accelerate and make permanent the 10 percent tax bracket.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Relief Act of 2003''.

SEC. 2. CHANGES TO 10 PERCENT INCOME TAX RATE BRACKET.

    (a) In General.--Clause (i) of Section 1(i)(B) of the Internal 
Revenue Code of 1986 (relating to the initial bracket amount) is 
amended by striking ``($12,000 in the case of taxable years beginning 
before January 1, 2008)''.
    (b) Repeal of Sunset.--Title IX of the Economic Growth and Tax 
Relief Reconciliation Act of 2001 (relating to sunset of provisions of 
such Act) shall not apply to the provisions regarding the 10 percent 
bracket of section 101 of such Act (relating to reduction in income tax 
rates for individuals).
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