among other provisions, the act accelerated certain tax changes passed in the economic growth and tax relief reconciliation act of 2001, increased the exemption amount for the individual alternative minimum tax, and lowered taxes of income from dividends and capital gains. jgtrra continued on the precedent established by the 2001 egtrra, while increasing tax reductions on investment income from dividends and capital gains. jgtrra accelerated the gradual rate reduction and increase in credits passed in egtrra. the maximum tax rate decreases originally scheduled to be phased into effect in 2006 under egtrra were retroactively enacted to apply to the 2003 tax year. also, the child tax credit increased to what would have been the 2010 level, and "marriage penalty" relief accelerated to 2009 levels. in addition, the threshold at which the alternative minimum tax applies was also increased. jgtrra increased both the percentage rate at which items are depreciated and the amount a taxpayer may choose to expense under section 179, allowing them to deduct the full cost of the item from their income without having to depreciate the amount.