What is American Jobs Creation Act Of 2004?

Legal Definition
The American Jobs Creation Act of 2004 (Pub.L. 108–357) was a federal tax act that repealed the export tax incentive (ETI), which had been declared illegal by the World Trade Organization numerous times and sparked retaliatory tariffs by the European Union, and was also composed of numerous tax credits for agricultural and business institutions, and included was the repeal of some excise taxes on fuel and alcohol, and the creation of tax credits for biofuels.

The bill was introduced by Representative Bill Thomas on June 4, 2004, passed the House June 17, the Senate on July 15, and was signed by President George W. Bush on October 22.
-- Wikipedia
Legal Definition
A law signed October 22, 2004 that gives businesses and farmers investors tax breaks. A new credit was made for manufacturers, S corp rule changes, international tax, repealed the FSC/ETI, and boosted tax penalties.