Puerto Rico Economic Stimulus Act of 2003 - Amends the Internal Revenue Code to: (1) make residents of Puerto Rico eligible for the earned income credit; and (2) allow the refundable portion of the child tax credit to residents of Puerto Rico with less than three children.
Amends title XVI (Supplemental Security Income for the Aged, Blind, and Disabled) of the Social Security Act to make the provisions of such title applicable to residents of Puerto Rico.