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H.R. 42

BillFederalHouseIn Committee
Capital Gains Tax Rate Reduction Act of 2003
About This Bill
Committee
Latest Action · January 7, 2003
Referred to the House Committee on Ways and Means.
Congress
108th (2003–2005)
Introduced
January 7, 2003
Cosponsors (1)
0D 1R
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Summary

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Capital Gains Tax Rate Reduction Act of 2003 - Amends the Internal Revenue Code to: (1) reduce the 10 and 20 percent individual capital gains tax rates to 5 and 10 percent respectively; (2) repeal provisions providing for reduced capital gain rates for qualified five year gains; and (3) with respect to the alternative minimum tax, reducing the 10 and 20 percent maximum tax rate on net capital gain for individuals to 5 and 10 percent respectively.

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