Small Savers Relief Act of 2003

Small Savers Relief Act of 2003 - Amends the Internal Revenue Code to exclude up to $100 ($200 for joint filers) of interest earned by individuals from gross income. Provides special rules for: (1) distributions from trusts, regulated investment companies, and real estate investment trusts; and (2) nonresident alien eligibility for such exclusion. Increases the threshold for reporting interest paid from $10 to $100.