- The Economic Growth and Tax Relief Reconciliation Act of 2001, also known as Public Law#107–16 or EGTRRA, was signed into law by President George W. Bush on June 7, 2001.
- Actual bill
- Key point of the legislation regarding child custody included:
1. Increased the custodial parent’s after-tax advantage by lowering from 15 to 10 percent the tax rate for the first $12,000 of taxable income on a joint return.