Economic Growth and Tax Relief Reconciliation Act of 2001
Became Public Law No: 107-16.
Congressional Research Service
Official summary
Version 00 · Introduced in House · May 15, 2001
Economic Growth and Tax Relief Reconciliation Act of 2001 - States that tax rate revisions made by this Act shall not be treated as a tax rate change for purposes of applying the pre-and post-change tax rates under section 15 of the Internal Revenue Code. (Such provision would otherwise apply two tax rates to income in the same tax year, depending upon effective date.)Amends the Code, as of tax year 2001, to establish (in addition to existing brackets) a 12 percent individual tax bracket for each filing status. Caps taxable income levels for the 12 percent bracket at: (1) $12,000 for married individuals filing jointly; (2) $10,000 for heads of households; and (3) $6,000 for unmarried individuals or married individuals filing separately. Applies the current 15 percent bracket to income levels above the 12 percent caps but below current 15 percent caps.Prohibits minimum bracket amount inflation adjustments through tax year 2006. Revises the cost-of-living adjustment formula, as of tax year 2007.Provides, beginning in tax year 2002, for specified reductions in the 12, (maintaining the revised 15 percent bracket without further change), 28, 31, 36, and 39.6 percent individual (and estate) brackets, so that as of 2006 and thereafter, there shall be four tax brackets of 10, 15, 25, and 33 percent.Repeals mandatory reductions in the additional (three or more children) child tax credit and the earned income credit for taxpayers subject to the alternative minimum tax.Revises current tax rates in conformity with the amendments made by this Act respecting: (1) accumulated corporate earnings; (2) personal holding companies; (3) voluntary withholding on certain Federal payments, unemployment benefits, gambling winnings, and Indian casino profits; (3) backup withholding; and (4) supplemental wage payments.States that amounts transferred to any Social Security Act trust fund shall be determined as if this Act had not been enacted.
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the motion to instruct conferees. The instructions contained in the motion seek to require the production of a conference report in which the revenue losses and associated debt service costs do not grow as a percentage of gross domestic product on either a long or short term basis and provides conditions as an outline for same.
Mr. Stark moved that the House instruct conferees.
On motion that the House disagree to the Senate amendment, and agree to a conference Agreed to by voice vote.
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the motion.
Mr. Thomas moved that the House disagree to the Senate amendment, and agree to a conference.
UNANIMOUS CONSENT WITHDRAWN - Mr. Thomas withdrew his unanimous consent request.
RESERVATION OF OBJECTION - Mr. McDermott reserved the right to object and under his reservation proceeded with remarks and also yielded time.
Mr. Thomas asked unanimous consent that the House disagree to the Senate amendment, and agree to a conference.
Message on Senate action sent to the House.
Senate insists on its amendment, asks for a conference, appoints conferees Grassley, Hatch, Murkowski, Nickles, Gramm, Baucus, Rockefeller, Daschle and Breaux.
Passed Senate with an amendment by Yea-Nay. 62 - 38. Record Vote Number: 165. (text: CR 5/25/2001 S5714-5753)
Motion to waive the Budget Act with respect to the measure (re: Stabenow motion to commit) rejected in Senate by Yea-Nay Vote. 46 - 54. Record Vote Number: 160.
Point of order under the Budget Act against the Stabenow motion to commit made in Senate.
Motion by Senator Stabenow to commit to Senate Committee on Finance with instructions made in Senate. (consideration: CR S5492; text: CR S5492)
Considered by Senate. (consideration: CR S5490-5522)
Motion to waive the Budget Act with respect to the measure (re: Wellstone motion to commit) rejected in Senate by Yea-Nay Vote. 39 - 60. Record Vote Number: 156.
Point of order under the Budget Act against the Wellstone motion to commit made in Senate.
Motion by Senator Wellstone to commit to Senate Committee on Finance with instructions made in Senate. (consideration: CR S5425)
Motion to waive the Budget Act with respect to the measure (re: Conrad motion to commit) rejected in Senate by Yea-Nay Vote. 41 - 57. Record Vote Number: 145.
Motion by Senator Conrad to commit to Senate Committee on Finance with instructions made in Senate. (consideration: CR S5415-5416; text: CR S5415)
Motion to waive the Budget Act with respect to the measure (re: Corzine motion to commit) rejected in Senate by Yea-Nay Vote. 43 - 56. Record Vote Number: 140.
Point of order under the Budget Act aginst the Corzine motion to commit made in Senate.
Motion by Senator Feingold to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 30 - 69. Record Vote Number: 134. (consideration: CR S5405, S5407)
Motion to waive the Budget Act with respect to the measure (re: McCain motion to commit) rejected in Senate by Yea-Nay Vote. 43 - 56. Record Vote Number: 127.
Point of order under the Budget Act against the McCain motion to commit made in Senate.
Motion to waive the Budget Act with respect to the measure (re: Wellstone motion to commit) rejected in Senate by Yea-Nay Vote. 41 - 58. Record Vote Number: 121.
Point of order under the Budget Act against the Wellstone motion to commit raised in Senate.
Motion by Senator Corzine to commit to Senate Committee on Finance with instructions made in Senate. (consideration: CR S5243-5245; text: CR S5243)
Motion by Senator Feingold to commit to Senate Committee on Finance with instructions made in Senate. (consideration: CR S5230; text: CR S5230)
Motion by Senator McCain to commit to Senate Committee on Finance with instructions made in Senate. (consideration: CR S5225-5227, S5256-5257; text: CR S5225)
Considered by Senate. (consideration: CR S5185-5260)
Measure laid before Senate by unanimous consent. (consideration: CR S5028-5100)
Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 44.
Motion to reconsider laid on the table Agreed to without objection.
On passage Passed by the Yeas and Nays: 230 - 197 (Roll no. 118).
The previous question was ordered on the bill and the amendment.
DEBATE - The House proceeded with one hour of debate on the amendment in the nature of a substitute offered by Mr. Rangel.
DEBATE - Pursuant to the provisions of H. Res. 142, the House proceeded with one hour of debate on H.R. 1836.
Rule provides for consideration of H.R. 1836 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Waives points of order against consideration. A specified amendment is in order. Provides for consideration of the amendment in the nature of a substitute printed in H. Rept. 107-68, if offered by Representative Rangel or his designee, which shall be considered as read and separately debatable for one hour, equally divided and controlled. Rule further provides that upon receipt of a message from the Senate transmitting H.R. 1836 with Senate amendments thereto, it shall be in order to consider in the House a motion offered by the Chairman of the Committee on Ways and Means or his designee that the House disagree to the Senate amendments and request or agree to a conference with the Senate thereon.
Considered under the provisions of rule H. Res. 142. (consideration: CR H2207-2223; text of measure as reported in House: CR H2207-2208)
Rule H. Res. 142 passed House.
Rules Committee Resolution H. Res. 142 Reported to House. Rule provides for consideration of H.R. 1836 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Waives points of order against consideration. A specified amendment is in order. Provides for consideration of the amendment in the nature of a substitute printed in H. Rept. 107-68, if offered by Representative Rangel or his designee, which shall be considered as read and separately debatable for one hour, equally divided and controlled. Rule further provides that upon receipt of a message from the Senate transmitting H.R. 1836 with Senate amendments thereto, it shall be in order to consider in the House a motion offered by the Chairman of the Committee on Ways and Means or his designee that the House disagree to the Senate amendments and request or agree to a conference with the Senate thereon.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
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Source last updated: Mar 9, 2026. Consult Congress.gov for the current record.
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