To make permanent the tax benefits enacted by the Economic Growth and Tax Relief Reconciliation Act of 2001.

Building construction Capital gains tax Commerce Congress Earned income tax credit Education Education savings accounts Elementary and secondary education Estate tax Gift tax Higher education Income tax Individual retirement accounts Inheritance tax Labor and Employment Minimum tax School buildings Social Welfare Sunset legislation Tax credits Tax deductions Tax exclusion Tax exemption Tax rates Tax-deferred compensation plans Tax-exempt securities Taxation Tuition tax credits +25...