BRIDGE Act of 2001

Business Retained Income During Growth and Expansion Act of 2001 or the BRIDGE Act of 2001 - Amends the Internal Revenue Code to permit an eligible small business to elect to pay its tax in four equal installments. Limits the maximum amount of tax which may be paid in installments for any taxable year to whichever of the following is the least: (1) the tax imposed for the taxable year; (2) the amount contributed by the taxpayer into a BRIDGE Account during such year; or (3) the excess of $250,000 over the aggregate amount of tax for which an election was made by the taxpayer for all prior taxable years. Limits the above provisions to taxes imposed for taxable years beginning after enactment and before January 1, 2006.

Sets forth provisions: (1) defining an eligible small business; (2) setting dates for installment payments and interest payments; (3) establishing BRIDGE accounts; and (4) providing for a study and report.