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Congress finally acted on New Year's Day, passing the "fiscal cliff" the law. This law extended the existing tax rate structure for single taxpayers with taxable income of when compared with USD 400,000, and married taxpayers with taxable income of less than USD 450,000. For together with higher incomes, the top tax rate was increased to 22.6% These limits are determined until the foreign earned income omission.

In 2003 the JGTRRA, or Jobs and Growth Tax Relief Reconciliation Act, was passed, expanding the 10% income tax bracket memek and accelerating some within the changes passed in the 2001 EGTRRA.