Economic Stimulus Act of 2003

Economic Stimulus Act of 2003 - Amends the Internal Revenue Code with respect to the special depreciation allowance (under the accelerated cost recovery system) to: (1) increase the depreciation for qualifying property acquired after enactment of this Act; (2) include qualifying motion picture film or videotape; and (3) extend the qualifying placed-in-service date, with a special provision for transportation property.