Relief for Working Families Tax Act of 2003

Bill: 108-s-1434
Sponsor: Sen. Lincoln, Blanche L. [D-AR]
Introduced: 2003-07-21 in the Senate
Policy area: Taxation
Subjects: Accounting
Administrative procedure
Adoption
Agriculture and Food
Aliens
Americans in foreign countries
Animals
Armed Forces and National Security
Armed forces abroad
Armed forces reserves
Astronautics
Astronauts
Atmosphere
Bonds
Capital gains tax
Child support
Citizenship
Clinical trials
College costs
Commerce
Congress
Conservation easements
Consumer credit
Cooperative societies
Corporation taxes
Crime and Law Enforcement
Custody of children
Customs administration
Day care
Debt
Department of Commerce
Department of Health and Human Services
Department of the Treasury
Disabled
Dividends
Divorce
Droughts
Drug industry
Earned income tax credit
Economics and Public Finance
Education
Emergency Management
Employment of the disabled
Environmental Protection
Equipment and supplies
Estate tax
Excise tax
Expatriation
Families
Farm income
Farmers
Federal employees
Finance and Financial Sector
Fire prevention
Floods
Foreign Trade and International Finance
Foreign corporations
Foreign service
Forest conservation
Forest ecology
Forest fires
Forest health
Forest management
Forestry research
Foster home care
Fringe benefits
Gift tax
Gifts
Government Operations and Politics
Habitat conservation
Health
Hepatitis
Higher education
Home ownership
Housing and Community Development
Housing finance
Immigration
Income tax
Internal revenue law
International Affairs
Kidnapping
Labor and Employment
Land transfers
Landscape protection
Law
Legislation
Limitation of actions
Livestock
Lumber trade
Marine and coastal resources, fisheries
Married people
Military base closures
Military dependents
Military education
Military operations
Military pay
Military personnel
Minimum tax
Missing children
National Guard
Nonprofit organizations
Oceanographic research
Old age, survivors and disability insurance
Orphan drugs
Outdoor recreation
Pharmaceutical research
Public Lands and Natural Resources
Public health personnel
Real property
Scholarships
Science, Technology, Communications
Separation (Law)
Service academies
Sheltered workshops
Social Welfare
Social security finance
Soil conservation
Space activities
Space shuttles
Stocks
Students
Sunset legislation
Support of dependents
Survivors' benefits
Tax administration
Tax credits
Tax deductions
Tax deferral
Tax evasion
Tax exclusion
Tax exemption
Tax liens
Tax penalties
Tax refunds
Tax returns
Tax-exempt organizations
Tax-exempt securities
Taxation of foreign income
Terrorism
Timber sales
Transportation and Public Works
Travel costs
Trusts and trustees
User charges
Vaccines
Veterans' organizations
Visas
War casualties
Washington State
Water pollution control
Water quality
Weather
Wildlife conservation
Working poor

Summary:
action_date: 2003-07-21
text: 
Relief for Working Families Tax Act of 2003 - Amends the Internal Revenue Code (the Code), with respect to the child tax credit, to: (1) accelerate the increase from the 10 percent to the 15 percent rate; and (2) reduce the marriage penalty.
 
Provides for a uniform definition of child in the Code.
 
Establishes special tax provisions applicable to the uniformed services and the Foreign Service, including an extension of time to exclude gain from the sale of a principal residence, exclusion from income of certain death gratuity benefits, extending combat zone filing rules to contingency operations, excluding certain dependent care assistance from income, and the deduction overnight travel expenses for National Guard and Reserve members.
 
Provides tax relief for families of the Columbia Space Shuttle by making the tax relief provisions applicable to terrorist attack victims applicable to the Columbia Space Shuttle.
 
Suspends the tax-exempt status of a designated terrorist organization.
 
Establishes IRS service user fee authority through September 30, 2013.
 
Revises IRC expatriation tax provisions. 


Legislative actions:
action_date: 2004-09-23
text: Sponsor introductory remarks on measure. (CR S9565)
action_date: 2003-09-02
text: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 263.
action_date: 2003-07-21
text: Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
action_date: 2003-07-21
text: Introduced in Senate