翻译来自 InvestorWords.com 的 Term of the day（2012/12/03）

Bush Tax Cuts

A series of changes to the tax code enacted during George W. Bush’s years as the sitting President.
The tax cuts included a reduction in income and long-term capital gains tax rates,
a reduction of the marriage penalty, an expansion of the child tax credit,
and a lowered maximum for gift and estate tax exemptions.
Overall the highest marginal income tax rate dropped from 39.6% to 35%.

布什减税计划

乔治.W.布什 任职总统期间颁布的一系列免税修改法案。
减税计划包括减少所得税和长期资本利得税的税率，
减少婚姻惩罚税，提高儿童抵税额，以及降低 赠与税 和 房产税 最大免税额。
总体上最高边际所得税税率从 39.6% 降到 35%。