H.R. 8 - American Taxpayer Relief Act of 2012

American Taxpayer Relief Act of 2012

H.R. 8 — 112^th Congress (2011–2012)

Summary

An act entitled the "American Taxpayer Relief Act of 2012". (by CRS)

Learn More

At OpenCongress

Title

To extend certain tax relief provisions enacted in 2001 and 2003, and for other purposes.

Other Titles

• "Fiscal cliff" bill
• Job Protection and Recession Prevention Act of 2012
• Job Protection and Recession Prevention Act of 2012
• Pathway to Job Creation through a Simpler, Fairer Tax Code Act of 2012
• American Taxpayer Relief Act of 2012
• To extend certain tax relief provisions enacted in 2001 and 2003, and to provide for expedited consideration of a bill providing for comprehensive tax reform, and for other purposes.
• An act entitled the "American Taxpayer Relief Act of 2012".

Sponsor

Dave Camp

Co-Sponsors

• Rick Berg
• Diane Black
• Charles Boustany
• Kevin Brady
• Vern Buchanan
• Ken Calvert
• Ander Crenshaw
• Geoff Davis
• Bob Dold
• Jim Gerlach
• Sam Graves
• Tim Griffin
• Walter Herger
• Lynn Jenkins
• Sam Johnson
• John Kline
• Kenny Marchant
• Devin Nunes
• Erik Paulsen
• Tom Price
• Tom Reed
• David Reichert
• Peter Roskam
• Paul Ryan
• Aaron Schock
• Tim Scott
• Adrian Smith
• Patrick Tiberi

Subjects

• Taxation
• Advisory bodies
• Agricultural conservation and pollution
• Agricultural marketing and promotion
• Agricultural practices and innovations
• Agricultural prices, subsidies, credit
• Agricultural research
• Alcoholic beverages
• Alternative and renewable resources
• American Samoa
• Arms control and nonproliferation
• Budget process
• Business investment and capital
• Capital gains tax
• Child health
• Coal
• Computers and information technology
• Congressional oversight
• Correctional facilities and imprisonment
• Defense spending
• Digestive and metabolic diseases
• Disability and paralysis
• Disaster relief and insurance
• Economic development
• Educational facilities and institutions
• Electric power generation and transmission
• Elementary and secondary education
• Emergency medical services and trauma care
• Employee benefits and pensions
• Employee hiring
• Energy efficiency and conservation
• Financial services and investments
• First responders and emergency personnel
• Food assistance and relief
• Health care costs and insurance
• Health care coverage and access
• Health care quality
• Health facilities and institutions
• Health information and medical records
• Health personnel
• Health technology, devices, supplies
• Home and outpatient care
• Horticulture and plants
• Hospital care
• Housing finance and home ownership
• Hybrid, electric, and advanced technology vehicles
• Income tax credits
• Income tax deductions
• Income tax exclusion
• Income tax rates
• Indian social and development programs
• Inflation and prices
• Interest, dividends, interest rates
• Land use and conservation
• Legislative rules and procedure
• Long-term, rehabilitative, and terminal care
• Low- and moderate-income housing
• Medicaid
• Medical tests and diagnostic methods
• Medicare
• Members of Congress
• Military personnel and dependents
• Military procurement, research, weapons development
• Mining
• Minority and disadvantaged businesses
• Minority employment
• Motor fuels
• New York City
• Nuclear weapons
• Performance measurement
• Poverty and welfare assistance
• Prescription drugs
• Public contracts and procurement
• Public transit
• Public utilities and utility rates
• Puerto Rico
• Radiation
• Railroads
• Research and development
• Retail and wholesale trades
• Russia
• Sales and excise taxes
• Securities
• Small business
• Social work, volunteer service, charitable organizations
• Sports and recreation facilities
• State and local taxation
• Student aid and college costs
• Surgery and anesthesia
• Tax administration and collection, taxpayers
• Tax reform and tax simplification
• Tax treatment of families
• Tax-exempt organizations
• Taxation of foreign income
• Teaching, teachers, curricula
• Television and film
• Transfer and inheritance taxes
• Transportation costs
• Transportation employees
• Unemployment
• Veterans' education, employment, rehabilitation
• Virgin Islands
• Wages and earnings
• Worker safety and health

Related Bills

• H.Res. 747 (112^th) : Providing for Consideration of the Bill (H.R. 6169) to Provide for Expedited Consideration of a Bill Providing for Comprehensive Tax Reform; Providing for Consideration of the Bill (H.R. 8) to Extend Certain Tax Relief Provisions Enacted in 2001 and 2003, and for Other Purposes; Providing for Proceedings During the Period from August 3, 2012, Through September 7, 2012; Providing for Consideration of Motions to Suspend the Rules; and Waiving a Requirement of Clause 6(A) of Rule XIII with Respect to Consideration of Certain Resolutions Reported from the Committee on Rules.
• H.Res. 844 (112^th) : Providing for Consideration of the Senate Amendments to the Bill (H.R. 8) to Extend Certain Tax Relief Provisions Enacted in 2001 and 2003, and to Provide for Expedited Consideration of a Bill Providing for Comprehensive Tax Reform, and for Other Purposes.
• H.Res. 844 (112^th) : Providing for Consideration of the Senate Amendments to the Bill (H.R. 8) to Extend Certain Tax Relief Provisions Enacted in 2001 and 2003, and to Provide for Expedited Consideration of a Bill Providing for Comprehensive Tax Reform, and for Other Purposes.
• H.R. 1173 (112^th) : Fiscal Responsibility and Retirement Security Act of 2011
• H.R. 6169 (112^th) : Pathway to Job Creation Through a Simpler, Fairer Tax Code Act of 2012
• H.R. 6169 (112^th) : Pathway to Job Creation Through a Simpler, Fairer Tax Code Act of 2012
• S. 720 (112^th) : Repeal the CLASS Entitlement Act
• S. 3401 (112^th) : Tax Relief Act of 2012
• S. 3413 (112^th) : Tax Hike Prevention Act of 2012
• S. 3417 (112^th) : Tax Hike Prevention Act of 2012
• S. 3521 (112^th) : Family and Business Tax Cut Certainty Act of 2012

Major Actions

Introduced	7/24/2012
Referred to Committee
Amendments (3 proposed)
Passed House	8/01/2012
Passed Senate	1/01/2013
Passed House	1/01/2013

Bill History

• All Votes
• All Actions
• Amendments

	Chamber/Committee	Motion	Date	Result
select this vote	House	Amendment 1 to H.R. 8 To amend title 5, United States Code, to make clear that accounts in the Thrift Savings Fund are subject to certain Federal tax levies	8/01/2012	This amendment DID NOT PASS the House 170 voted YES 257 voted NO 4 voted present/not voting
select this vote	House	On Motion to Recommit with Instructions: H.R. 8 To extend certain tax relief provisions enacted in 2001 and 2003, and for other purposes	8/01/2012	This motion DID NOT PASS the House 181 voted YES 246 voted NO 4 voted present/not voting
select this vote	House	On Passage - House - H.R. 8 To extend certain tax relief provisions enacted in 2001 and 2003, and for other purposes	8/01/2012	This bill PASSED the House 256 voted YES 171 voted NO 4 voted present/not voting
select this vote	Senate	Amendment SA 3448 agreed to in Senate by Unanimous Consent.	1/01/2013	PASSED by voice vote
select this vote	Senate	Amendment SA 3450 agreed to in Senate by Unanimous Consent.	1/01/2013	PASSED by voice vote
currently selected	Senate	On Passage of the Bill H.R. 8	1/01/2013	This bill PASSED the Senate 89 voted YES 8 voted NO 3 voted present/not voting
select this vote	House	On Motion to Concur in the Senate Amendments: H.R. 8 To extend certain tax relief provisions enacted in 2001 and 2003, and to provide for expedited consideration of a bill providing for comprehensive tax reform, and for other purposes	1/01/2013	This bill PASSED the House 0 voted YES 0 voted NO 1 voted present/not voting

	Action	Date	Description
	Introduced	7/24/2012
		7/24/2012	Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
		7/24/2012	Referred to House Ways and Means
		7/24/2012	Referred to House Budget
		7/31/2012	Rules Committee Resolution H. Res. 747 Reported to House. Rule provides for consideration of H.R. 6169 and H.R. 8. H.R. 6169 is accorded 3 hours of general debate and H.R. 8 is accorded 1 hour of general debate. For H.R. 6169, the amendment in the nature of a substitute printed in Part A of the report is in order and shall be debatable for 20 minutes. For H.R. 8, the amendment in the nature of a substitute printed in Part B is made in order and shall be debatable for 20 minutes. Section 3 provides that on any legislative day from August 3, 2012 through September 7, 2012: (a) the Journal of the proceedings of the previous day shall be considered as approved; (b) the Chair may adjourn the House to meet at a date and time within the limits of clause 4, section 5, article I of the Constitution; and (c) bills and resolutions introduced shall be numbered, listed in the Congressional Record, and when printed shall bear the date of introduction, but may be referred at a later time.
		8/01/2012	Rule H. Res. 747 passed House.
		8/01/2012	Rule provides for consideration of H.R. 6169 and H.R. 8. H.R. 6169 is accorded 3 hours of general debate and H.R. 8 is accorded 1 hour of general debate. For H.R. 6169, the amendment in the nature of a substitute printed in Part A of the report is in order and shall be debatable for 20 minutes. For H.R. 8, the amendment in the nature of a substitute printed in Part B is made in order and shall be debatable for 20 minutes. Section 3 provides that on any legislative day from August 3, 2012 through September 7, 2012: (a) the Journal of the proceedings of the previous day shall be considered as approved; (b) the Chair may adjourn the House to meet at a date and time within the limits of clause 4, section 5, article I of the Constitution; and (c) bills and resolutions introduced shall be numbered, listed in the Congressional Record, and when printed shall bear the date of introduction, but may be referred at a later time. Section 4 authorizes the Speaker to appoint Members to perform the duties of the Chair for the duration of the period addressed by section 3 as though under clause 8(a) of rule I. Section 5 of the resolution provides that each day during the period addressed by section 3 shall not constitute a calendar for purposes of section 7 of the War Powers Resolution. Section 6 of the resolution provides that each day during the period addressed by section 3 shall not constitute a legislative day for the purposes of clause 7 of rule XIII (resolutions of inquiry). Section 7 of the resolution provides that for each day during the period addressed by section 3 shall not constitute a calendar or legislative day for purposes of clause 7(c)(1) of rule XXII (motions to instruct conferees). Section 8 of the resolution authorizes the Speaker to entertain motions to suspend the rules on the legislative day of August 2, 2012. Section 9 of the resolution waives the requirement of clause 6(a) of rule XIII (requiring a two-thirds vote to consider a report from the Committee on Rules on the same day it is presented to the House) with respect to any resolution reported through the legislative day of August 2, 2012.
		8/01/2012	Considered under the provisions of rule H. Res. 747.
		8/01/2012	DEBATE - The House proceeded with one hour of debate on H.R. 8.
		8/01/2012	DEBATE - Pursuant to the provisions of H.Res. 747, the House proceeded with 20 minutes of debate on the Levin amendment in the nature of a substitute.
		8/01/2012	Mr. DeFazio moved to recommit with instructions to Ways and Means.
		8/01/2012	DEBATE - The House proceeded with 10 minutes of debate on the DeFazio motion to recommit with instructions. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to amend the underlying Republican 1 year extension, allowing the tax cuts to expire for income over $1 million. It would use that money for small business expensing and the rest for deficit reduction, for a total of $29 billion over 10 years.
		8/01/2012	The previous question on the motion to recommit with instructions was ordered without objection.
		8/01/2012	Motion to reconsider laid on the table Agreed to without objection.
select this vote	Vote	8/01/2012	Amendment 1 to H.R. 8 To amend title 5, United States Code, to make clear that accounts in the Thrift Savings Fund are subject to certain Federal tax levies
select this vote	Vote	8/01/2012	On Motion to Recommit with Instructions: H.R. 8 To extend certain tax relief provisions enacted in 2001 and 2003, and for other purposes
select this vote	House Vote on Passage	8/01/2012	On Passage - House - H.R. 8 To extend certain tax relief provisions enacted in 2001 and 2003, and for other purposes
		8/01/2012	Amendment (A001) in the nature of a substitute offered by Mr. Levin.
		8/01/2012	The previous question was ordered on the amendment (A001) pursuant to the rule.
		9/10/2012	Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
	Put on a legislative calendar	9/11/2012	Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 502.
		1/01/2013	Message on Senate action sent to the House.
		1/01/2013	Rules Committee Resolution H. Res. 844 Reported to House. Rule provides for consideration of Senate amendments to H.R. 8 to H.R. 8 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions. The resolution makes in order a motion offered by the chair of the Committee on Ways and Means or his designee that the House concur in the Senate amendments to H.R. 8. The resolution waives all points of order against consideration of the motion and the Senate amendments and provides that they shall be considered as read.
		1/01/2013	Pursuant to the provisions of H. Res. 844, the House moved to agree to the Senate amendments.
		1/01/2013	DEBATE - Pursuant to the provisions of H.Res. 844, the House proceeded with 1 hour of debate on the Senate amendments to H.R. 8.
		1/01/2013	The previous question was ordered pursuant to the rule. (consideration: H7558)
		1/01/2013	Motion to reconsider laid on the table Agreed to without objection.
		1/01/2013	Measure laid before Senate by unanimous consent. (consideration: CR 12/31/2012 S8584-8586)
		1/01/2013	Amendment SA 3448 proposed by Senator Reid. (consideration: CR 12/31/2012 S8584-8585)
select this vote	Vote	1/01/2013	Amendment SA 3448 agreed to in Senate by Unanimous Consent.
		1/01/2013	Amendment SA 3450 proposed by Senator Pryor for Senator Reid. (consideration: CR 12/31/2012 S8586; text: CR 12/31/2012 S8586)
select this vote	Vote	1/01/2013	Amendment SA 3450 agreed to in Senate by Unanimous Consent.
currently selected	Senate Vote on Passage	1/01/2013	On Passage of the Bill H.R. 8
select this vote	House Vote on Passage	1/01/2013	On Motion to Concur in the Senate Amendments: H.R. 8 To extend certain tax relief provisions enacted in 2001 and 2003, and to provide for expedited consideration of a bill providing for comprehensive tax reform, and for other purposes
	Presented to President	1/02/2013	Presented to President.

	Number	Sponsor	Date Offered	Status
select this vote	H. Amdt. 1473	Levin, Sander [D-MI9]	August 1, 2012	Offered on July 31, 2012.
	Amendment sought to extend for one year certain expired or expiring tax provisions that apply to middle-income taxpayers with income below $250,000 for married couples filing jointly, and below $200,000 for single filers, including, but not limited to, marginal rate reductions, capital gains and dividend rate preferences, alternative minimum tax relief, marriage penalty relief, and expanded tax relief for working families with children and college students. Show amendment details
select this vote	S. Amdt. 3448	Reid, Harry [D-NV]	December 31, 2012	Passed by voice vote on December 31, 2012.
	In the nature of a substitute. Show amendment details
select this vote	S. Amdt. 3450	Reid, Harry [D-NV]	December 31, 2012	Passed by voice vote on December 31, 2012.
	To amend the title. Show amendment details