between 2001 and 2003, the bush administration instituted a federal tax cut for all taxpayers. among other changes, the lowest income tax rate decreased from 15% to 10%, the 27% rate went to 25%, the 30% rate went to 28%, the 35% rate went to 33%, and the top marginal tax rate went from 39.6% to 35%. in addition, the child tax credit went from $500 to $1000, and the "marriage penalty" reduced. since the cuts got implemented as part of the annual congressional budget resolution, which protected the bill from filibusters, numerous amendments, and more than 20 hours of debate, it had to include a sunset clause. unless congress passed legislation making the tax cuts permanent, they were to expire after the 2010 tax year.