By factoring inflation into the tax rates and certain other amounts, the law protects taxpayers from losing the value of various benefits. Each fall, the IRS issues two documents detailing the results of these adjustments for the coming year: IR-2002-111PDF — pension plan limitations for 2003; Revenue Procedure 2002-70PDF — tax rates, standard deductions, exemptions and more than 30 other items for 2003. After these documents were issued, the Jobs and Growth Tax Relief Reconciliation Act of 2003 made changes to these inflation-adjusted items: The 10% tax bracket expands to the first $7,000 of taxable income for single persons and married persons filing separately, to the first $14,000 for married persons filing jointly and surviving spouses. The 15% tax bracket for married persons filing jointly and surviving spouses expands to $56,800 of taxable income. For a married person filing separately, it expands to $28,400, the same amount as for a single person. The tax rates above 15% drop to 25%, 28%, 33% and 35%. The standard deduction for married persons filing jointly and surviving spouses rises to $9,500. For a married person filing separately, it rises to $4,750, the same as a single person's amount.