The Jobs and Growth Tax Relief Reconciliation Act (JGTRRA) was a U.S. tax law Congress passed on May 23, 2003, which lowered the maximum individual income tax rate on corporate dividends to 15%.

The JGTRRA was put forward as part of an effort to jump-start the U.S. economy following the attacks of 9/11 and the 2001 recession. By reducing the amount of tax investors paid on dividends and capital gains, public companies were encouraged to pay dividends instead of holding onto their cash, thereby stimulating the overall economy.