EGTRRA Lowers Rates and Expands Credits, Education Benefits

1See IR-2001-64 (7/16/01).

2See H. Rep't No. 107-84, 107th Cong., 1st Sess. (2001).

3Id.

4See AICPA Testifies Before Congress on Marriage Penalty (1/29/98), at www.aicpa.org/members/div/tax/marpen.htm .

5See News Notes, "Education IRAs," 32 The Tax Adviser 573 (September 2001).