How does the Tax Relief Act of 2003 affect the relative attractiveness of long-term capital gains versus

Question:

How does the Tax Relief Act of 2003 affect the relative attractiveness of long-term capital gains versus income? (A general statement will suffice.)
Dividend
A dividend is a distribution of a portion of company’s earnings, decided and managed by the company’s board of directors, and paid to the shareholders. Dividends are given on the shares. It is a token reward paid to the shareholders for their...