Jobs and Growth Tax Relief Reconciliation Act of 2003

X. Corporate Estimated Taxes

ØA. For the corporate estimated tax payment that is due on September 15, 2003, 25% of the payment amount is not due until October 1, 2003.

ØB. This is another example of budgetary constraints on taxes, with no other purpose than to shift a specific portion of the payment into the next Federal government fiscal year.