HR 3996 · 110th Congress
2007–2009, ended
Tax Increase Prevention Act of 2007
Latest action · Dec 26, 2007 Became Public Law No: 110-166.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedOct 30, 2007
- Passed HouseNov 9, 2007
- Passed SenateDec 6, 2007
- To the PresidentDec 20, 2007
- Became lawDec 26, 2007Public Law 110-166
Summary
(This measure has not been amended since it was passed by the Senate on December 6, 2007. The summary of that version is repeated here.)
Tax Increase Prevention Act of 2007 - Amends the Internal Revenue Code to extend through 2007 for individual taxpayers: (1) the increased alternative minimum tax (AMT) exemption amounts; and (2) the offset of nonrefundable personal tax credits against regular and AMT liability.
Recorded votes 4
Newest first. Open one to see how every member voted.
| Roll call | Question | Result | Date |
|---|---|---|---|
| House 1183 | Suspend the Rules and Agree to the Senate amendment | Passed352–64 | Dec 19, 2007 |
| Senate 415 | On Passage of the Bill H.R. 3996 | Bill Passed88–5 | Dec 6, 2007 |
| Senate 414 | On the Cloture Motion H.R. 3996 | Cloture Motion Rejected46–48 | Dec 6, 2007 |
| House 1081 | On Passage | Passed216–193 | Nov 9, 2007 |
Cosponsors
Members who signed on, in the order they did.
No cosponsors are on file for this measure.
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Oct 30, 2007Markup Nov 2, 2007Reported Nov 6, 2007 |
Actions 36
Everything that happened, newest first.
- Dec 26, 2007Signed by President.
- Dec 26, 2007Became Public Law No: 110-166.
- Dec 20, 2007Presented to President.
- Dec 19, 2007Rules 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.
- Dec 19, 2007Mr. Rangel moved that the House suspend the rules and agree to the Senate amendment. (consideration: CR H16889-16899)
- Dec 19, 2007DEBATE - 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.
- Dec 19, 2007Resolving differences -- House actions: On motion that the House suspend the rules and agree to the Senate amendment Agreed to by the Yeas and Nays: (2/3 required): 352 - 64 (Roll no. 1183). (text as House agreed to Senate amendment: CR H16889)
- Dec 19, 2007Motion to reconsider laid on the table Agreed to without objection.
- Dec 19, 2007Cleared for White House.
- Dec 17, 2007Message on Senate action sent to the House.
- Dec 6, 2007Cloture on the motion to proceed to the measure not invoked in Senate by Yea-Nay Vote. 46 - 48. Record Vote Number: 414. (consideration: CR S14809-14814)
- Dec 6, 2007Motion 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. (consideration: CR S14814)
- Dec 6, 2007Measure laid before Senate by unanimous consent. (consideration: CR S14835-14838)
- Dec 6, 2007Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 88 - 5. Record Vote Number: 415.
- Dec 5, 2007Motion to proceed to measure considered in Senate.
- Dec 5, 2007Motion to proceed to consideration of measure withdrawn in Senate.
- Dec 5, 2007Motion to proceed to measure considered in Senate. (consideration: CR S14773-14774)
- Dec 4, 2007Motion to proceed to consideration of measure made in Senate. (consideration: CR S14731-14733)
- Dec 4, 2007Cloture motion on the motion to proceed to the measure presented in Senate. (consideration: CR S14731; text: CR S14731)
- Nov 14, 2007Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 487.
- Nov 13, 2007Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
- Nov 9, 2007Rule H. Res. 809 passed House.
- Nov 9, 2007Considered under the provisions of rule H. Res. 809. (consideration: CR H13428-13462; text of measure as introduced: CR H13428-13434)
- Nov 9, 2007Rule 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.
- Nov 9, 2007DEBATE - The House proceeded with one hour of debate on H.R. 3996.
- Nov 9, 2007DEBATE - The House resumed debate on H.R. 3996.
- Nov 9, 2007The previous question was ordered pursuant to the rule. (consideration: CR H13461)
- Nov 9, 2007Passed/agreed to in House: On passage Passed by the Yeas and Nays: 216 - 193 (Roll no. 1081). (text: CR H13434-13445)
- Nov 9, 2007Motion to reconsider laid on the table Agreed to without objection.
- Nov 8, 2007Rules 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.
- Nov 6, 2007Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-431.
- Nov 6, 2007Placed on the Union Calendar, Calendar No. 271.
- Nov 2, 2007Committee Consideration and Mark-up Session Held.
- Nov 2, 2007Ordered to be Reported (Amended) by the Yeas and Nays: 22 - 13.
- Oct 30, 2007Introduced in House
- Oct 30, 2007Referred to the House Committee on Ways and Means.
In the Congressional Record 13
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| House | Debate and remarks H16889–H16899, H16936Amendments H16889Recorded votes H16899Senate amendment (provide individuals relief from the alternative minimum tax) | Allen Boyd D-FL, Allyson Y. Schwartz D-PA, Bob Etheridge D-NC, Charles B. Rangel D-NY, Chris Van Hollen D-MD, Dave Camp R-MI, Eric Cantor R-VA, James R. Langevin D-RI, Jeb Hensarling R-TX, Jeff Flake R-AZ, Jim Costa D-CA, Jim McCrery R-LA, Jim McDermott D-WA, John Campbell R-CA, John D. Dingell D-MI, John J. Hall D-NY, John M. Spratt, Jr. D-SC, John S. Tanner D-TN, Kevin Brady R-TX, Linda T. Sánchez D-CA, Lloyd Doggett D-TX, Mark Udall D-CO, Mike Ross D-AR, Paul D. Ryan R-WI, Phil English R-PA, Richard E. Neal D-MA, Ron Kind D-WI, Roy Blunt R-MO, Rush Holt D-NJ, Sander M. Levin D-MI, Steny H. Hoyer D-MD, Stephanie Herseth Sandlin D-SD, Thomas M. Reynolds R-NY, Tim Mahoney D-FL, Tim Ryan D-OH, Tom Udall D-NM, Wally Herger R-CA | Dec 19, 2007 |
| Senate | Debate and remarks S15861Recorded votes S15862enact | Chuck Grassley R-IA | Dec 18, 2007 |
| Senate | Debate and remarks S15029 | Herb Kohl D-WI | Dec 7, 2007 |
| House · Senate | Debate and remarks H14447, S14809–S14814, S14815, S14824–S14826, S14835–S14839Amendments S14835, S14858Cloture motions S14814Recorded votes S14814, S14838cloture motion on motion to proceedenact | Barbara A. Mikulski D-MD (cloture motion), Barbara Boxer D-CA (cloture motion), Benjamin L. Cardin D-MD (cloture motion), Bill Nelson D-FL (cloture motion), Carl Levin D-MI (cloture motion), Chuck Grassley R-IA, Daniel K. Inouye D-HI (cloture motion), Debbie Stabenow D-MI (cloture motion), Edward M. Kennedy D-MA (cloture motion), Harry Reid D-NV (cloture motion), Herb Kohl D-WI (cloture motion), Jeff Bingaman D-NM (cloture motion), John Cornyn R-TX, John D. Rockefeller IV D-WV (cloture motion), Judd Gregg R-NH, Kent Conrad D-ND, Larry E. Craig R-ID, Maria Cantwell D-WA (cloture motion), Max Baucus D-MT (amendment, cloture motion), Mitch McConnell R-KY, Orrin G. Hatch R-UT, Patrick J. Leahy D-VT (cloture motion), Patty Murray D-WA (cloture motion), Richard J. Durbin D-IL (cloture motion), Roy Blunt R-MO, Sheldon Whitehouse D-RI, Steny H. Hoyer D-MD | Dec 6, 2007 |
| Senate | Debate and remarks S14760–S14763, S14772Motions S14773 | Carl Levin D-MI, John Cornyn R-TX, Max Baucus D-MT, Patty Murray D-WA, Richard J. Durbin D-IL | Dec 5, 2007 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Committee report
Congressional Budget Office cost estimates 4
- Jan 15, 2008H.R. 3996, Tax Increase Prevention Act of 2007<p>Cost estimate for the bill as cleared by the Congress on December 19, 2007, and signed by the President on December 26, 2007</p>
- Jan 15, 2008H.R. 3996, Tax Increase Prevention Act of 2007Cost estimate for the bill as cleared by the Congress on December 19, 2007, and signed by the President on December 26, 2007
- Nov 6, 2007H.R. 3996, Temporary Tax Relief Act of 2007<p>Cost estimate for the bill as ordered reported by the House Committee on Ways and Means on November 1, 2007</p>
- Nov 6, 2007H.R. 3996, Temporary Tax Relief Act of 2007Cost estimate for the bill as ordered reported by the House Committee on Ways and Means on November 1, 2007
Printed hearings 5
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| — | FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2009109 pages | Appropriations Committee | Apr 16, 2008 |
| Serial No. 110-75 | TAX RETURN FILING SEASON, INTERNAL REVENUE SERVICE OPERATIONS, FISCAL YEAR 2009 BUDGET PROPOSALS, AND THE IRS NATIONAL TAXPAYER ADVOCATES ANNUAL REPORT130 pages | Ways and Means Committee | Mar 13, 2008 |
| S. Hrg. 110-735 | FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2009431 pages | Appropriations Committee | Mar 5, 2008–May 14, 2008 |
| S. Hrg. 110-388 | IMPACT OF INCREASED MINIMUM WAGE OF AMERICAN SAMOA & CNMI168 pages | Energy and Natural Resources Committee | Feb 28, 2008 |
| S. Hrg. 110-766 | PROTECTING THE EMPLOYMENT RIGHTS OF THOSE WHO PROTECT THE UNITED STATES97 pages | Health, Education, Labor, and Pensions Committee | Nov 8, 2007 |
CRS reports 8
Congressional Research Service work that CRS links to this bill or the law it became, newest first.
Cite it 8
Products on other subjects that cite it, usually among other measures.
| Product | Title | Kind | Published |
|---|---|---|---|
| R46447 | Taxation of Carried Interest | Report | Aug 4, 2022 |
| R44494 | The Alternative Minimum Tax for Individuals: In Brief | Report | May 10, 2016 |
| RS22689 | Taxation of Hedge Fund and Private Equity Managers Archived | Report | Mar 7, 2014 |
| RL30149 | The Alternative Minimum Tax for Individuals Archived | Report | Jan 17, 2013 |
| RS22717 | Taxation of Private Equity and Hedge Fund Partnerships: Characterization of Carried Interest Archived | Report | Mar 10, 2011 |
Amendments 2
Amendments offered to this bill.
| Amendment | Description | Offered by | Status |
|---|---|---|---|
| HAmdt 897 | An amendment in the nature of a substitute considered as adopted and made in order as original text for the purpose of further amendment. | Ways and Means Committee | House amendment offered |
| SA 3804 | To amend the Internal Revenue Code of 1986 to extend alternative minimum tax relief. | Max Baucus D-MT | Amendment SA 3804 agreed to in Senate by Unanimous Consent. |
Related bills 9
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HRES 809 | 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. | Procedurally related | Nov 9, 2007 |
| HRES 894 | 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. | Procedurally related | Jan 17, 2008 |
| S 2234 | A bill to amend the Internal Revenue Code of 1986 to extend the deduction for qualified tuition and related expenses. | Related bill | Nov 1, 2007 |
| S 2432 | AMT Equity Act of 2007 | Related bill | Dec 6, 2007 |
| HR 2782 | To amend the Internal Revenue Code of 1986 to extend the deduction for qualified tuition and related expenses. | Related bill | Jun 19, 2007 |
Titles 6
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.
- Short Titles as Introduced
- Temporary Tax Relief Act of 2007
- Short Titles as Reported to House
- Temporary Tax Relief Act of 2007
- Short Titles as Passed House
- Temporary Tax Relief Act of 2007
- Short Titles as Passed Senate
- Tax Increase Prevention Act of 2007
- Short Titles as Enacted
- Tax Increase Prevention Act of 2007
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Agriculture and Food
- Alabama
- Alcohol tax
- American Samoa
- Armed Forces and National Security
- Arts, Culture, Religion
- Bonds
- Books
- Brokers
- Brownfields
- Caribbean area
- Charitable contributions
- Civil Rights and Liberties, Minority Issues
- Collection of accounts
- College costs
- Commerce
- Computer software
- Computers
- Congress
- Congressional reporting requirements
- Cooperative housing
- Corporation taxes
- Crime and Law Enforcement
- Debt
- Depreciation and amortization
- Discrimination in insurance
- Discrimination in medical care
- District of Columbia
- Dividends
- Earned income tax credit
- Economic development
- Economics and Public Finance
- Education
- Educational technology
- Elementary and secondary education
- Elementary education
- Employee stock options
- Environmental Protection
- Estate tax
- Expatriation
- Families
- Federal aid to education
- Federal-local relations
- Finance and Financial Sector
- Foreign corporations
- Foreign tax credit
- Foreign Trade and International Finance
- Gift tax
- Government contractors
- Government Operations and Politics
- Government paperwork
- Government travel
- Hazardous wastes
- Health insurance
- Higher education
- Home ownership
- Housing and Community Development
- Housing finance
- Hurricanes
- Immigration
- Income tax
- Indian lands
- Individual retirement accounts
- Industrial research
- Insurance premiums
- Interest
- Intergovernmental fiscal relations
- Investments
- Labor and Employment
- 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
- Native Americans
- Nature conservation
- Partnerships
- Property tax
- Public Lands and Natural Resources
- Puerto Rico
- Railroads
- Research and development tax credit
- Restaurants
- Sales tax
- Scholarships
- School buildings
- Science, Technology, Communications
- Secondary education
- Securities industry
- Social security taxes
- Social Welfare
- Sports and Recreation
- Sports facilities
- 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
- Taxation of foreign income
- Teachers
- Teaching materials
- Terrorism
- Transportation and Public Works
- Travel costs
- Undercover operations
- Valuation
- Veterans' benefits
- Virgin Islands
- Wine
- Withholding tax
Text 6
Each version as it was printed, newest first.
- —Enrolled Bill
- Dec 7, 2007Engrossed Amendment Senate
- Nov 14, 2007Placed on Calendar Senate
- Nov 9, 2007Engrossed in House
- Nov 6, 2007Reported in House
- Oct 30, 2007Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
