Sponsor introductory remarks on measure. (CR S9565)
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Jul 21, 2003
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.
Source last updated: Aug 18, 2025. Consult Congress.gov for the current record.
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