Expiration and Extension of the Individual Income Tax Cuts Enacted in 2001 Through 2007
This report traces the legislative history of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA;P.L. 107-16) and its extensions, shows their time line, and provides general overview of their implications and revenue effects. The report focuses on the measures that extend or curtail the key tax relief provisions of EGTRRA and the follow-up legislation, rather than modify the respective parts of the tax code in some new way.