Taxpayer Certainty and Relief Act of 2009
Latest action · Mar 26, 2009 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3921-3924)
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.
- IntroducedMar 26, 2009
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Taxpayer Certainty and Relief Act of 2009 - Amends the Internal Revenue Code to: (1) make permanent the increased alternative minimum tax (AMT) exemption amounts and the offsets against such tax for nonrefundable tax credits; (2) adjust such AMT exemption amounts for inflation after 2009; (3) make reductions in individual income tax rates and capital gains and dividend tax rates enacted by the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) permanent; (4) make expanded eligibility for the child tax credit permanent; (5) increase the earned income tax credit rate for taxpayers with three or more children; (6) make estate, gift, and generation-skipping transfer provisions in effect in 2009 permanent and adjust estate and gift tax unified credit amounts for inflation after 2010; and (7) allow surviving spouses to increase their estate and gift tax unified credit by any unused credit amounts of a deceased spouse.
Repeals EGTRRA sunset dates for: (1) marriage penalty relief provisions; and (2) increases in the dependent care, adoption assistance, and earned income tax credit.
Cosponsors 2
Members who signed on, in the order they did. All signed on Mar 26, 2009.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-NY | Charles E. Schumer | Original | Mar 26, 2009 |
| D-WV | John D. Rockefeller IV | Original | Mar 26, 2009 |
Actions 3
Everything that happened, newest first.
- Mar 26, 2009Introduced in Senate
- Mar 26, 2009Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3921-3924)
- Mar 26, 2009Sponsor introductory remarks on measure. (CR S3920-3921)
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Mar 26, 2009Introduced in Senate
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.