Working Family Tax Relief Act of 2001

Working Family Tax Relief Act of 2001 - Amends the Internal Revenue Code to make revisions under which: (1) a husband and wife may make a combined return with separate rates; (2) estate taxes will be reduced; (3) there will be a deduction for qualified higher education expenses; (4) greater benefits will be applicable towards child care expenses; (5) there will be a credit for givers of long-term care to family members; (6) the earned income credit will be increased for two or more qualified children and other modifications will be made to the credit; (7) 100 percent of the health insurance costs of the self-employed will be deductible; (8) credits for pension plans will be increased; and (9) the adoption credit will be expanded.