S. Amdt. 3804 - To Amend the Internal Revenue Code of 1986 to Extend Alternative Minimum Tax Relief.

To Amend the Internal Revenue Code of 1986 to Extend Certain Expiring Provisions, and for Other Purposes.

H.R. 3996 — 110^th Congress (2007–2008)

Summary

To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. (by CRS)

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Title

To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.

Other Titles

• Temporary Tax Relief Act of 2007
• Temporary Tax Relief Act of 2007
• Temporary Tax Relief Act of 2007
• Tax Increase Prevention Act of 2007
• Tax Increase Prevention Act of 2007

Sponsor

Charles Rangel

Co-Sponsors

Subjects

• Taxation
• Alabama
• Alcohol tax
• American Samoa
• Armed forces
• Bonds
• Books
• Brokers
• Brownfields
• Budgets
• Business
• Caribbean area
• Charitable contributions
• Children
• Civil rights
• Collection of accounts
• College costs
• Computer software
• Computers
• Congress
• Congressional reporting requirements
• Cooperative housing
• Corporation taxes
• Criminal justice
• Debt
• Defense policy
• Depreciation and amortization
• Discrimination in insurance
• Discrimination in medical care
• District of Columbia
• Dividends
• Earned income tax credit
• Economic development
• Economic policy
• Education
• Educational technology
• Elementary and secondary education
• Elementary education
• Employee stock options
• Employment
• Environmental protection
• Estate tax
• Expatriation
• Families
• Federal aid to education
• Federal-local relations
• Finance
• Food
• Foreign corporations
• Foreign tax credit
• Gift tax
• Government contractors
• Government employees
• Government information
• Government paperwork
• Government travel
• Hazardous substances
• Hazardous wastes
• Health insurance
• Higher education
• Home ownership
• Housing
• Housing finance
• Humanities
• Hurricanes
• Immigration
• Income tax
• Indian lands
• Indians
• Individual retirement accounts
• Industrial research
• Insurance premiums
• Interest
• Intergovernmental fiscal relations
• Investments
• Labor
• Leases
• Liability for environmental damages
• Local taxation
• Louisiana
• Maintenance and repair
• Mental health services
• Mental illness
• Military pay
• Military personnel
• Minimum tax
• Minorities
• Mississippi
• Mortgage guaranty insurance
• Mortgages
• Mutual funds
• Natural resources
• Nature conservation
• Partnerships
• Pensions
• Property tax
• Public contracts
• Puerto Rico
• Railroads
• Research and development tax credit
• Restaurants
• Sales tax
• Scholarships
• School buildings
• Secondary education
• Securities industry
• Social security taxes
• Solid wastes
• Sports
• Sports facilities
• State and local government
• State legislators
• State taxation
• Stocks
• Student loan funds
• Subsidiary corporations
• Surety and fidelity
• Tariff
• Tax administration
• Tax credits
• Tax deductions
• Tax deferral
• Tax evasion
• Tax exclusion
• Tax incentives
• Tax penalties
• Tax refunds
• Tax returns
• Tax-deferred compensation plans
• Tax-exempt organizations
• Taxation of foreign income
• Teachers
• Teaching materials
• Technology
• Terrorism
• Trade
• Transportation
• Travel costs
• Undercover operations
• Valuation
• Veterans
• Veterans' benefits
• Virgin Islands
• Welfare
• Wine
• Withholding tax

Related Bills

• H.Res. 809 (110^th) : Providing for Consideration of the Bill (H.R. 3996) to Amend the Internal Revenue Code of 1986 to Extend Certain Expiring Provisions, and for Other Purposes.
• H.Res. 894 (110^th) : Providing for Consideration of the Senate Amendment to the Bill (H.R. 3996) to Amend the Internal Revenue Code of 1986 to Extend Certain Expiring Provisions, and for Other Purposes.
• H.R. 2782 (110^th) : To Amend the Internal Revenue Code of 1986 to Extend the Deduction for Qualified Tuition and Related Expenses.
• H.R. 3630 (110^th) : Enhancing Education Through Tax Relief Act of 2007
• H.R. 3879 (110^th) : To Amend the Internal Revenue Code of 1986 to Extend the Deduction for Qualified Tuition and Related Expenses.
• H.R. 3970 (110^th) : Tax Reduction and Reform Act of 2007
• H.R. 4086 (110^th) : Healthy Families and Dedicated Teachers Tax Relief Act of 2007
• S. 2234 (110^th) : A Bill to Amend the Internal Revenue Code of 1986 to Extend the Deduction for Qualified Tuition and Related Expenses.
• S. 2432 (110^th) : AMT Equity Act of 2007

Major Actions

Introduced	10/30/2007
Referred to Committee
Amendments (1 proposed)
Passed House	11/09/2007
Passed Senate	12/06/2007
Signed by President	12/26/2007

Bill History

• All Votes
• All Actions
• Amendments

	Chamber/Committee	Motion	Date	Result
select this vote	House	On Passage - House - H.R. 3996 Temporary Tax Relief Act of 2007	11/09/2007	This bill PASSED the House 216 voted YES 193 voted NO 24 voted present/not voting
currently selected	Senate	Amendment SA 3804 agreed to in Senate by Unanimous Consent.	12/06/2007	PASSED by voice vote
select this vote	Senate	Motion to Invoke Cloture on the Motion to Proceed to H.R. 3996	12/06/2007	This motion DID NOT PASS the Senate 46 voted YES 48 voted NO 6 voted present/not voting
select this vote	Senate	On Passage - Senate - H.R. 3996 as Amended	12/06/2007	This bill PASSED the Senate 88 voted YES 5 voted NO 7 voted present/not voting
select this vote	House	Suspend the Rules and Agree to the Senate amendment: H.R. 3996 Temporary Tax Relief Act of 2007	12/19/2007	This motion PASSED the House 352 voted YES 64 voted NO 17 voted present/not voting

	Action	Date	Description
	Introduced	10/30/2007
		10/30/2007	Referred to the House Committee on Ways and Means.
		11/02/2007	Committee Consideration and Mark-up Session Held.
	Put on a legislative calendar	11/02/2007	Ordered to be Reported (Amended) by the Yeas and Nays: 22 - 13.
		11/06/2007	Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-431.
	Put on a legislative calendar	11/06/2007	Placed on the Union Calendar, Calendar No. 271.
		11/09/2007	Rules Committee Resolution H. Res. 809 Reported to House. Rule provides for consideration of H.R. 3996 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. A specified amendment is in order. All points of order against consideration of the bill except those arising under clause 9 or 10 of rule XXI. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted and the bill, as amended.
		11/09/2007	Rule H. Res. 809 passed House.
		11/09/2007	Considered under the provisions of rule H. Res. 809.
		11/09/2007	Rule provides for consideration of H.R. 3996 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. A specified amendment is in order. All points of order against consideration of the bill except those arising under clause 9 or 10 of rule XXI. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted and the bill, as amended.
		11/09/2007	DEBATE - The House proceeded with one hour of debate on H.R. 3996.
		11/09/2007	The previous question was ordered pursuant to the rule.
select this vote	House Vote on Passage	11/09/2007	On Passage - House - H.R. 3996 Temporary Tax Relief Act of 2007
		11/10/2007	DEBATE - The House resumed debate on H.R. 3996.
		11/13/2007	Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
	Put on a legislative calendar	11/14/2007	Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 487.
		12/04/2007	Motion to proceed to consideration of measure made in Senate.
		12/04/2007	Cloture motion on the motion to proceed to the measure presented in Senate.
		12/05/2007	Motion to proceed to measure considered in Senate.
		12/05/2007	Motion to proceed to consideration of measure withdrawn in Senate.
		12/06/2007	Motion by Senator Reid to reconsider the vote by which cloture on the motion to proceed was not invoked (Record Vote No. 414) entered in Senate.
		12/06/2007	Measure laid before Senate by unanimous consent.
		12/06/2007	Amendment SA 3804 proposed by Senator Baucus.
currently selected	Vote	12/06/2007	Amendment SA 3804 agreed to in Senate by Unanimous Consent.
select this vote	Vote	12/06/2007	Motion to Invoke Cloture on the Motion to Proceed to H.R. 3996
select this vote	Senate Vote on Passage	12/06/2007	On Passage - Senate - H.R. 3996 as Amended
		12/17/2007	Message on Senate action sent to the House.
	Presented to President	12/19/2007	Cleared for White House.
		12/19/2007	Mr. Rangel moved that the House suspend the rules and agree to the Senate amendment.
		12/19/2007	DEBATE - The House proceeded with forty minutes of debate on the motion to suspend the rules and agree to the Senate amendment on H.R. 3996.
select this vote	Vote	12/19/2007	Suspend the Rules and Agree to the Senate amendment: H.R. 3996 Temporary Tax Relief Act of 2007
		12/20/2007	Rules Committee Resolution H. Res. 894 Reported to House. Rule provides for consideration of H.R. 3996 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions. Measure will be considered read. Bill is closed to amendments.
	Presented to President	12/20/2007	Presented to President.
	Signed	12/26/2007	Signed by President.
	Enacted	12/26/2007	Became Public Law No: 110-166.

	Number	Sponsor	Date Offered	Status
currently selected	S. Amdt. 3804	Baucus, Max [D-MT]	December 6, 2007	Passed by voice vote on December 6, 2007.
	To amend the Internal Revenue Code of 1986 to extend alternative minimum tax relief. Actions December 6, 2007, 12:00 am ET - Amendment SA 3804 proposed by Senator Baucus. December 6, 2007, 12:00 am ET - Amendment SA 3804 agreed to in Senate by Unanimous Consent. Full Text of this Amendment SA 3804. Mr. BAUCUS submitted an amendment intended to be proposed by him to the bill H.R. 3996, to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes; as follows: Strike all after the enacting clause and insert the following: SECTION 1. SHORT TITLE. This Act may be cited as the ``Tax Increase Prevention Act of 2007'' SEC. 2. EXTENSION OF INCREASED ALTERNATIVE MINIMUM TAX EXEMPTION AMOUNT. (a) In General.--Paragraph (1) of section 55(d) of the Internal Revenue Code of 1986 (relating to exemption amount) is amended-- (1) by striking ``($62,550 in the case of taxable years beginning in 2006)'' in subparagraph (A) and inserting ``($66,250 in the case of taxable years beginning in 2007)'', and (2) by striking ``($42,500 in the case of taxable years beginning in 2006)'' in subparagraph (B) and inserting ``($44,350 in the case of taxable years beginning in 2007)''. (b) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2006. SEC. 3. EXTENSION OF ALTERNATIVE MINIMUM TAX RELIEF FOR NONREFUNDABLE PERSONAL CREDITS. (a) In General.--Paragraph (2) of section 26(a) of the Internal Revenue Code of 1986 (relating to special rule for taxable years 2000 through 2006) is amended-- (1) by striking ``or 2006'' and inserting ``2006, or 2007'', and (2) by striking ``2006'' in the heading thereof and inserting ``2007''. (b) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2006. (As printed in the Congressional Record for the Senate on Dec 6, 2007.)