THE BANKRUPTCY REFORM ACT OF HEARING BEFORE THE COMMITTEE ON THE JUDICIARY UNITED STATES SENATE ONE HUNDRED SEVENTH CONGRESS FIRST SESSION FEBRUARY 8, Serial No. J––2 Printed for the use of the Committee on the Judiciary ((II) COMMITTEE ON THE JUDICIARY ORRIN G. HATCH, Utah, Chairman. The federal Bankruptcy Reform Act of established independent bankruptcy courts and judges, a move declared unconstitutional in by the U.S. Supreme Court. The Bankruptcy Amendments and Federal Judgeship Act of (P. L. ) remedied the jurisdictional problems of the act by designating bankruptcy courts as units of the. The Economic Growth and Tax Reconciliation Relief Act of (EGTRRA) was a sweeping U.S. tax reform package that lowered income tax brackets, put into place new limits on the estate tax, allowed.