AMT Relief Act of 2007

To amend the Internal Revenue Code of 1986 to provide individuals temporary relief from the alternative minimum tax, and for other purposes.

12/12/2007--Passed House without amendment. (This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)
AMT Relief Act of 2007 - Title I: Individual Tax Relief -
(Sec. 101) Amends the Internal Revenue Code to extend through 2007 for individual taxpayers:
(1) the offset of nonrefundable personal tax credits against regular and alternative minimum tax (AMT) liability; and
(2) the increased AMT exemption amounts.

(Sec. 103) Increases the AMT refundable credit amount for individual taxpayers with long-term unused tax credits in prior taxable years. Abates any underpayment of tax and related interest and penalties attributable to the application of special AMT rules for the treatment of incentive stock options.

(Sec. 104) Lowers in 2008 (from $10,000 to $8,500) the earned income threshold amount for determining the refundable portion of the child tax credit.
Title II: Revenue Provisions - Subtitle A: Nonqualified Deferred Compensation From Certain Tax Indifferent Parties -
(Sec. 201) Requires the inclusion in gross income for income tax purposes of employee compensation deferred under a nonqualified deferred compensation plan of a nonqualified entity when there is no substantial risk of forfeiture of the rights to such compensation. Defines "nonqualified entity" as any foreign corporation unless substantially all of its income is:
(1) effectively connected with a trade or business in the United States; or
(2) subject to a comprehensive foreign income tax. Includes certain partnerships within such definition.
Subtitle B: Codification of Economic Substance Doctrine -
(Sec. 211) Sets forth rules and definitions for the application of the economic substance doctrine to transactions affecting tax liability. Deems a transaction as having economic substance only if:
(1) the transaction changes in a meaningful way (apart from federal income tax effects) the taxpayer's economic position; and
(2) the taxpayer has a substantial purpose for entering into such transaction. Requires the Secretary of the Treasury to prescribe regulations on economic substance.

(Sec. 212) Imposes a penalty of 40% of any underpayment of tax attributable to nondisclosed noneconomic substance transactions. Sets forth a special rule for reductions of underpayment amounts subject to a tax penalty for corporations with gross receipts of more than $100 million.
Subtitle C: Other Provisions -
(Sec. 221) Delays until 2018 the application of special rules for the worldwide allocation of interest for purposes of computing the limitation on the foreign tax credit.
(Sec. 222) Increases the penalty for failure to file a partnership tax return and extends from five to 12 the number of months in which such penalty may be imposed.

(Sec. 223) Imposes an additional penalty on S corporations for failure to file required tax returns.

(Sec. 224) Increases the minimum penalty for failure to file an individual income tax return.

(Sec. 225) Amends the Tax Increase Prevention and Reconciliation Act of 2005 to increase the estimated tax payment due in the third quarter of 2012 for corporations with assets of at least $1 billion.


... morehide bill summarySee Full Bill Text

Sponsor

• Rep. Charles Rangel [D, NY-15]

Committees

• House Ways and Means
• 1 more
  • Senate Finance
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Amendments

This bill has no amendments.

Amendments to H.R.4351

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Introduced		Voted on by House		Voted on by Senate		Considered By President		Bill Becomes Law
December 11, 2007		December 12, 2007

Latest Vote

December 12, 2007Roll call number 1153 in the House
Question: On Passage: H R 4351 AMT Relief Act
Required percentage of 'Aye' votes: 1/2 (50%)	Percentage of 'aye' votes: 52%	Result: Passed

Democrats Voting 'Aye'

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Republicans Voting 'Aye'

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Others Voting 'Aye'

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Rep. Neil Abercrombie [D, HI-1]
Rep. Gary Ackerman [D, NY-5]
Thomas Allen
Rep. Jason Altmire [D, PA-4]
Rep. Robert Andrews [D, NJ-1]
Rep. Michael Arcuri [D, NY-24]
Rep. Joe Baca [D, CA-43]
Rep. Brian Baird [D, WA-3]
Rep. Tammy Baldwin [D, WI-2]
Rep. John Barrow [D, GA-12]
Rep. Xavier Becerra [D, CA-31]
Rep. Shelley Berkley [D, NV-1]
Rep. Howard Berman [D, CA-28]
Robert Berry
Rep. Sanford Bishop [D, GA-2]
Rep. Timothy Bishop [D, NY-1]
Rep. Earl Blumenauer [D, OR-3]
Rep. Leonard Boswell [D, IA-3]
Rep. Frederick Boucher [D, VA-9]
Rep. F. Boyd [D, FL-2]
Nancy Boyda
Rep. Robert Brady [D, PA-1]
Rep. Bruce Braley [D, IA-1]
Rep. Corrine Brown [D, FL-3]
Rep. George Butterfield [D, NC-1]
Rep. Lois Capps [D, CA-23]
Rep. Michael Capuano [D, MA-8]
Rep. Dennis Cardoza [D, CA-18]
Rep. Russ Carnahan [D, MO-3]
Rep. Christopher Carney [D, PA-10]
Rep. Kathy Castor [D, FL-11]
Rep. Ben Chandler [D, KY-6]
Rep. Yvette Clarke [D, NY-11]
Rep. William Clay [D, MO-1]
Rep. Emanuel Cleaver [D, MO-5]
Rep. James Clyburn [D, SC-6]
Rep. Steve Cohen [D, TN-9]
Rep. John Conyers [D, MI-14]
Rep. Jim Cooper [D, TN-5]
Rep. Jim Costa [D, CA-20]
Rep. Jerry Costello [D, IL-12]
Rep. Joe Courtney [D, CT-2]
Robert Cramer
Rep. Joseph Crowley [D, NY-7]
Rep. Henry Cuellar [D, TX-28]
Rep. Elijah Cummings [D, MD-7]
Rep. Artur Davis [D, AL-7]
Rep. Danny Davis [D, IL-7]
Rep. Lincoln Davis [D, TN-4]
Rep. Susan Davis [D, CA-53]
Rep. Peter DeFazio [D, OR-4]
Rep. Diana DeGette [D, CO-1]
Rep. William Delahunt [D, MA-10]
Rep. Rosa DeLauro [D, CT-3]
Rep. Norman Dicks [D, WA-6]
Rep. John Dingell [D, MI-15]
Rep. Lloyd Doggett [D, TX-25]
Rep. Joe Donnelly [D, IN-2]
Rep. Michael Doyle [D, PA-14]
Rep. Thomas Edwards [D, TX-17]
Rep. Keith Ellison [D, MN-5]
Rep. Brad Ellsworth [D, IN-8]
Rep. Rahm Emanuel [D, IL-5]
Rep. Eliot Engel [D, NY-17]
Rep. Anna Eshoo [D, CA-14]
Rep. Bob Etheridge [D, NC-2]
Rep. Sam Farr [D, CA-17]
Rep. Chaka Fattah [D, PA-2]
Rep. Bob Filner [D, CA-51]
Rep. Barney Frank [D, MA-4]
Rep. Gabrielle Giffords [D, AZ-8]
Rep. Kirsten Gillibrand [D, NY-20]
Rep. Charles Gonzalez [D, TX-20]
Rep. Barton Gordon [D, TN-6]
Rep. Raymond Green [D, TX-29]
Rep. Al Green [D, TX-9]
Rep. Raul Grijalva [D, AZ-7]
Rep. Luis Gutiérrez [D, IL-4]
Rep. John Hall [D, NY-19]
Rep. Phil Hare [D, IL-17]
Rep. Jane Harman [D, CA-36]
Rep. Alcee Hastings [D, FL-23]
Rep. Stephanie Herseth Sandlin [D, SD-0]
Rep. Brian Higgins [D, NY-27]
Rep. Baron Hill [D, IN-9]
Rep. Maurice Hinchey [D, NY-22]
Rep. Mazie Hirono [D, HI-2]
Rep. Paul Hodes [D, NH-2]
Rep. Tim Holden [D, PA-17]
Rep. Rush Holt [D, NJ-12]
Rep. Michael Honda [D, CA-15]
Rep. Steny Hoyer [D, MD-5]
Rep. Jay Inslee [D, WA-1]
Rep. Steve Israel [D, NY-2]
Rep. Jesse Jackson [D, IL-2]
Rep. Sheila Jackson-Lee [D, TX-18]
William Jefferson
Rep. Eddie Johnson [D, TX-30]
Rep. Henry Johnson [D, GA-4]
Stephanie Jones
Rep. Steve Kagen [D, WI-8]
Rep. Paul Kanjorski [D, PA-11]
Rep. Marcy Kaptur [D, OH-9]
Rep. Patrick Kennedy [D, RI-1]
Rep. Dale Kildee [D, MI-5]
Rep. Carolyn Kilpatrick [D, MI-13]
Rep. Ronald Kind [D, WI-3]
Rep. Ron Klein [D, FL-22]
Rep. Dennis Kucinich [D, OH-10]
Rep. James Langevin [D, RI-2]
Tom Lantos
Rep. Rick Larsen [D, WA-2]
Rep. John Larson [D, CT-1]
Rep. Barbara Lee [D, CA-9]
Rep. Sander Levin [D, MI-12]
Rep. John Lewis [D, GA-5]
Rep. Daniel Lipinski [D, IL-3]
Rep. David Loebsack [D, IA-2]
Rep. Zoe Lofgren [D, CA-16]
Rep. Nita Lowey [D, NY-18]
Rep. Stephen Lynch [D, MA-9]
Tim Mahoney
Rep. Carolyn Maloney [D, NY-14]
Rep. Edward Markey [D, MA-7]
Rep. James Marshall [D, GA-8]
Rep. Doris Matsui [D, CA-5]
Rep. Carolyn McCarthy [D, NY-4]
Rep. Betty McCollum [D, MN-4]
Rep. James McDermott [D, WA-7]
Rep. James McGovern [D, MA-3]
Rep. Mike McIntyre [D, NC-7]
Rep. Jerry McNerney [D, CA-11]
Michael McNulty
Rep. Kendrick Meek [D, FL-17]
Rep. Gregory Meeks [D, NY-6]
Rep. Charles Melancon [D, LA-3]
Rep. Michael Michaud [D, ME-2]
Rep. George Miller [D, CA-7]
Rep. R. Miller [D, NC-13]
Rep. Harry Mitchell [D, AZ-5]
Rep. Alan Mollohan [D, WV-1]
Rep. Dennis Moore [D, KS-3]
Rep. Gwen Moore [D, WI-4]
Rep. James Moran [D, VA-8]
Rep. Christopher Murphy [D, CT-5]
Rep. Patrick Murphy [D, PA-8]
Rep. John Murtha [D, PA-12]
Rep. Jerrold Nadler [D, NY-8]
Rep. Grace Napolitano [D, CA-38]
Rep. Richard Neal [D, MA-2]
Rep. James Oberstar [D, MN-8]
Rep. David Obey [D, WI-7]
Rep. John Olver [D, MA-1]
Rep. Solomon Ortiz [D, TX-27]
Rep. Frank Pallone [D, NJ-6]
Rep. William Pascrell [D, NJ-8]
Rep. Edward Pastor [D, AZ-4]
Rep. Donald Payne [D, NJ-10]
Rep. Nancy Pelosi [D, CA-8]
Rep. Ed Perlmutter [D, CO-7]
Rep. Collin Peterson [D, MN-7]
Rep. Earl Pomeroy [D, ND-0]
Rep. David Price [D, NC-4]
Rep. Nick Rahall [D, WV-3]
Rep. Charles Rangel [D, NY-15]
Rep. Silvestre Reyes [D, TX-16]
Rep. Laura Richardson [D, CA-37]
Rep. Ciro Rodriguez [D, TX-23]
Mike Ross
Rep. Steven Rothman [D, NJ-9]
Rep. Lucille Roybal-Allard [D, CA-34]
Rep. C.A. Ruppersberger [D, MD-2]
Rep. Bobby Rush [D, IL-1]
Rep. Timothy Ryan [D, OH-17]
Rep. John Salazar [D, CO-3]
Rep. Loretta Sanchez [D, CA-47]
Rep. Linda Sánchez [D, CA-39]
Rep. John Sarbanes [D, MD-3]
Rep. Janice Schakowsky [D, IL-9]
Rep. Adam Schiff [D, CA-29]
Rep. Allyson Schwartz [D, PA-13]
Rep. David Scott [D, GA-13]
Rep. Robert Scott [D, VA-3]
Rep. José Serrano [D, NY-16]
Rep. Joe Sestak [D, PA-7]
Rep. Carol Shea-Porter [D, NH-1]
Rep. Brad Sherman [D, CA-27]
Rep. Heath Shuler [D, NC-11]
Rep. Albio Sires [D, NJ-13]
Rep. Ike Skelton [D, MO-4]
Rep. Louise Slaughter [D, NY-28]
Rep. Adam Smith [D, WA-9]
Rep. Victor Snyder [D, AR-2]
Rep. Hilda Solis [D, CA-32]
Rep. Zachary Space [D, OH-18]
Rep. John Spratt [D, SC-5]
Rep. Fortney Stark [D, CA-13]
Rep. Bart Stupak [D, MI-1]
Rep. Betty Sutton [D, OH-13]
Rep. John Tanner [D, TN-8]
Rep. Ellen Tauscher [D, CA-10]
Rep. Gene Taylor [D, MS-4]
Rep. Bennie Thompson [D, MS-2]
Rep. C. Thompson [D, CA-1]
Rep. John Tierney [D, MA-6]
Rep. Edolphus Towns [D, NY-10]
Rep. Niki Tsongas [D, MA-5]
Sen. Mark Udall [D, CO]
Tom Udall
Rep. Christopher Van Hollen [D, MD-8]
Rep. Nydia Velázquez [D, NY-12]
Rep. Peter Visclosky [D, IN-1]
Rep. Timothy Walz [D, MN-1]
Rep. Debbie Wasserman Schultz [D, FL-20]
Rep. Maxine Waters [D, CA-35]
Rep. Diane Watson [D, CA-33]
Rep. Melvin Watt [D, NC-12]
Rep. Henry Waxman [D, CA-30]
Rep. Anthony Weiner [D, NY-9]
Rep. Peter Welch [D, VT-0]
Rep. Robert Wexler [D, FL-19]
Rep. Charles Wilson [D, OH-6]
Rep. Lynn Woolsey [D, CA-6]
Rep. David Wu [D, OR-1]
Albert Wynn
Rep. John Yarmuth [D, KY-3]

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Democrats Voting 'Nay'

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Republicans Voting 'Nay'

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Others Voting 'Nay'

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Rep. Robert Aderholt [R, AL-4]
Rep. W. Akin [R, MO-2]
Rep. Rodney Alexander [R, LA-5]
Rep. Michele Bachmann [R, MN-6]
Rep. Spencer Bachus [R, AL-6]
Richard Baker
Rep. James Barrett [R, SC-3]
Rep. Roscoe Bartlett [R, MD-6]
Rep. Joe Barton [R, TX-6]
Rep. Melissa Bean [D, IL-8]
Rep. Judy Biggert [R, IL-13]
Rep. Brian Bilbray [R, CA-50]
Rep. Gus Bilirakis [R, FL-9]
Rep. Rob Bishop [R, UT-1]
Rep. Marsha Blackburn [R, TN-7]
Rep. Roy Blunt [R, MO-7]
Rep. John Boehner [R, OH-8]
Rep. Jo Bonner [R, AL-1]
Rep. Mary Bono Mack [R, CA-45]
John Boozman
Rep. Dan Boren [D, OK-2]
Rep. Charles Boustany [R, LA-7]
Rep. Kevin Brady [R, TX-8]
Rep. Paul Broun [R, GA-10]
Rep. Henry Brown [R, SC-1]
Rep. Virginia Brown-Waite [R, FL-5]
Rep. Vern Buchanan [R, FL-13]
Rep. Michael Burgess [R, TX-26]
Rep. Dan Burton [R, IN-5]
Rep. Stephen Buyer [R, IN-4]
Rep. Ken Calvert [R, CA-44]
Rep. David Camp [R, MI-4]
Rep. John Campbell [R, CA-48]
Christopher Cannon
Rep. Eric Cantor [R, VA-7]
Rep. Shelley Capito [R, WV-2]
Rep. John Carter [R, TX-31]
Rep. Michael Castle [R, DE-0]
Steven Chabot
Rep. Howard Coble [R, NC-6]
Rep. Tom Cole [R, OK-4]
Rep. K. Conaway [R, TX-11]
Rep. Ander Crenshaw [R, FL-4]
Rep. John Culberson [R, TX-7]
Thomas Davis
Rep. Geoff Davis [R, KY-4]
David Davis
Rep. Nathan Deal [R, GA-9]
Rep. Charles Dent [R, PA-15]
Rep. Lincoln Diaz-Balart [R, FL-21]
Rep. Mario Diaz-Balart [R, FL-25]
John Doolittle
Thelma Drake
Rep. David Dreier [R, CA-26]
Rep. Vernon Ehlers [R, MI-3]
Rep. Jo Ann Emerson [R, MO-8]
Philip English
Terry Everett
Rep. Mary Fallin [R, OK-5]
Tom Feeney
Rep. Jeff Flake [R, AZ-6]
Rep. James Forbes [R, VA-4]
Rep. Jeffrey Fortenberry [R, NE-1]
Vito Fossella
Rep. Virginia Foxx [R, NC-5]
Rep. Trent Franks [R, AZ-2]
Rep. Rodney Frelinghuysen [R, NJ-11]
Rep. Elton Gallegly [R, CA-24]
Rep. E. Garrett [R, NJ-5]
Rep. Jim Gerlach [R, PA-6]
Wayne Gilchrest
Rep. John Gingrey [R, GA-11]
Rep. Louis Gohmert [R, TX-1]
Virgil Goode
Rep. Robert Goodlatte [R, VA-6]
Rep. Kay Granger [R, TX-12]
Rep. Samuel Graves [R, MO-6]
Rep. Ralph Hall [R, TX-4]
Rep. Doc Hastings [R, WA-4]
Robin Hayes
Rep. Dean Heller [R, NV-2]
Rep. Jeb Hensarling [R, TX-5]
Rep. Walter Herger [R, CA-2]
David Hobson
Rep. Peter Hoekstra [R, MI-2]
Kenny Hulshof
Rep. Bob Inglis [R, SC-4]
Rep. Darrell Issa [R, CA-49]
Rep. Samuel Johnson [R, TX-3]
Rep. Timothy Johnson [R, IL-15]
Rep. Walter Jones [R, NC-3]
Rep. Jim Jordan [R, OH-4]
Ric Keller
Rep. Peter King [R, NY-3]
Rep. Steve King [R, IA-5]
Rep. Jack Kingston [R, GA-1]
Rep. Mark Kirk [R, IL-10]
Rep. John Kline [R, MN-2]
Joseph Knollenberg
John Kuhl
Ray LaHood
Rep. Doug Lamborn [R, CO-5]
Nicholas Lampson
Rep. Thomas Latham [R, IA-4]
Rep. Steven LaTourette [R, OH-14]
Rep. Jerry Lewis [R, CA-41]
Ron Lewis
Rep. John Linder [R, GA-7]
Rep. Frank LoBiondo [R, NJ-2]
Rep. Frank Lucas [R, OK-3]
Rep. Daniel Lungren [R, CA-3]
Rep. Connie Mack [R, FL-14]
Rep. Donald Manzullo [R, IL-16]
Rep. Kenny Marchant [R, TX-24]
Rep. Kevin McCarthy [R, CA-22]
Rep. Michael McCaul [R, TX-10]
Rep. Thaddeus McCotter [R, MI-11]
James McCrery
Rep. Patrick Mchenry [R, NC-10]
Rep. John McHugh [R, NY-23]
Rep. Howard McKeon [R, CA-25]
Rep. Cathy McMorris Rodgers [R, WA-5]
Rep. John Mica [R, FL-7]
Rep. Candice Miller [R, MI-10]
Rep. Jeff Miller [R, FL-1]
Rep. Jerry Moran [R, KS-1]
Rep. Tim Murphy [R, PA-18]
Marilyn Musgrave
Rep. Sue Myrick [R, NC-9]
Rep. Devin Nunes [R, CA-21]
Steven Pearce
Rep. Mike Pence [R, IN-6]
John Peterson
Rep. Thomas Petri [R, WI-6]
Charles Pickering
Rep. Joseph Pitts [R, PA-16]
Rep. Todd Platts [R, PA-19]
Rep. Ted Poe [R, TX-2]
Jon Porter
Rep. Tom Price [R, GA-6]
Deborah Pryce
Rep. Adam Putnam [R, FL-12]
Rep. George Radanovich [R, CA-19]
James Ramstad
Ralph Regula
Rep. Dennis Rehberg [R, MT-0]
Rep. Dave Reichert [R, WA-8]
Rick Renzi
Thomas Reynolds
Rep. Harold Rogers [R, KY-5]
Rep. Michael Rogers [R, AL-3]
Rep. Michael Rogers [R, MI-8]
Rep. Dana Rohrabacher [R, CA-46]
Rep. Peter Roskam [R, IL-6]
Rep. Ileana Ros-Lehtinen [R, FL-18]
Rep. Edward Royce [R, CA-40]
Rep. Paul Ryan [R, WI-1]
Bill Sali
H. Saxton
Rep. Jean Schmidt [R, OH-2]
Rep. F. Sensenbrenner [R, WI-5]
Rep. Peter Sessions [R, TX-32]
Rep. John Shadegg [R, AZ-3]
Christopher Shays
Rep. John Shimkus [R, IL-19]
Rep. William Shuster [R, PA-9]
Rep. Michael Simpson [R, ID-2]
Rep. Christopher Smith [R, NJ-4]
Rep. Lamar Smith [R, TX-21]
Rep. Adrian Smith [R, NE-3]
Rep. Mark Souder [R, IN-3]
Rep. Clifford Stearns [R, FL-6]
Rep. John Sullivan [R, OK-1]
Rep. Lee Terry [R, NE-2]
Rep. William Thornberry [R, TX-13]
Rep. Todd Tiahrt [R, KS-4]
Rep. Patrick Tiberi [R, OH-12]
Rep. Michael Turner [R, OH-3]
Rep. Frederick Upton [R, MI-6]
Timothy Walberg
Rep. Greg Walden [R, OR-2]
James Walsh
Rep. Zach Wamp [R, TN-3]
David Weldon
Gerald Weller
Rep. Lynn Westmoreland [R, GA-3]
Rep. Edward Whitfield [R, KY-1]
Sen. Roger Wicker [R, MS]
Rep. Addison Wilson [R, SC-2]
Heather Wilson
Rep. Frank Wolf [R, VA-10]
Rep. C. W. Young [R, FL-10]
Rep. Donald Young [R, AK-0]

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Democrats Voting 'Abstain'

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Republicans Voting 'Abstain'

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Others Voting 'Abstain'

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Julia Carson
Barbara Cubin
Rep. John Duncan [R, TN-2]
Michael Ferguson
Rep. Rubén Hinojosa [D, TX-15]
Darlene Hooley
Duncan Hunter
Bobby Jindal
Rep. Jim Matheson [D, UT-2]
Rep. Gary Miller [R, CA-42]
Rep. Randy Neugebauer [R, TX-19]
Rep. Ronald Paul [R, TX-14]
Thomas Tancredo

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See Full Voting History (2 votes)Hide Voting History     Show All Actions (17 actions)Hide Actions

Voting History

Date	Chamber	Question	Aye	Nay	Result
December 12, 2007	House	H.R.4351 AMT Relief Act of 2007 On Passage: H R 4351 AMT Relief Act	226	193	Passed	See Vote
December 12, 2007	House	H.R.4351 AMT Relief Act of 2007 Table Appeal of the Ruling of the Chair: H R 4351 AMT Relief Act	225	191	Passed	See Vote

All Bill Actions

• Jan 22, 2008: Read twice and referred to the Committee on Finance.
• Passed roll in the House on Dec 12, 2007. On passage Passed by the Yeas and Nays: 226 - 193 (Roll no. 1153).
• Dec 12, 2007: On motion to table the motion to appeal the ruling of the chair Agreed to by the Yeas and Nays: 225 - 191 (Roll no. 1152).
• Dec 12, 2007: Mr. Neal (MA) moved to table the motion to appeal the ruling of the chair
• Dec 12, 2007: Mr. McCrery appealed the ruling of the chair.
• Dec 12, 2007: Point of order sustained against the motion to recommit with instructions.
• Dec 12, 2007: Mr. Neal (MA) raised a point of order against the motion to recommit with instructions. Mr. Neal stated that the provisions of the motion to recommit violate clause 10 of Rule XXI in that they increase the deficit over the requisite period. Sustained by the Chair.
• Dec 12, 2007: Mr. McCrery moved to recommit with instructions to Ways and Means.
• Dec 12, 2007: The previous question was ordered pursuant to the rule.
• Dec 12, 2007: DEBATE - The House proceeded with one hour of debate on H.R. 4351.
• Dec 12, 2007: Rule provides for consideration of H.R. 4351 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit.
• Dec 12, 2007: Considered under the provisions of rule H. Res. 861.
• Dec 12, 2007: Rule H. Res. 861 passed House.
• Dec 12, 2007: Received in the Senate.
• Dec 11, 2007: Rules Committee Resolution H. Res. 861 Reported to House. Rule provides for consideration of H.R. 4351 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit.
• Dec 11, 2007: Referred to the House Committee on Ways and Means.
• Introduced on Dec 11, 2007.

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Related Bills:

• H.Res.861
• H.R.4352

Related Issue Areas:

• Trade
• Taxation of foreign income
• Tax-deferred compensation plans
• Tax returns
• 26 more
• Tax refunds
• Tax penalties
• Tax exemption
• Tax evasion
• Tax credits
• Tax administration
• Small business
• Pensions
• Partnerships
• Minimum tax
• Law
• Labor
• Interest
• Income tax
• Foreign tax credit
• Foreign corporations
• Finance
• Families
• Executive departments
• Employee stock options
• Department of the Treasury
• Corporation taxes
• Children
• Business
• Administrative procedure
• Taxation

Data from the Congressional Research Service

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In the News

December 21, 2007 Give taxpayers this gift

The House version of AMT relief, HR 4351, ensures that no additional taxpayers will be hit by the AMT and balances the books by closing the loophole that ...

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Source: Bend Weekly, OR

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December 20, 2007 Give taxpayers this gift

The House version of AMT relief, HR 4351, ensures that no additional taxpayers will be hit by the AMT and balances the books by closing the loophole that ...

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Source: Canon City Daily Record,  United States

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December 18, 2007 Editorial: Give taxpayers this gift

The House version of AMT relief, HR 4351, ensures that no additional taxpayers will be hit by the AMT and balances the books by closing the loophole that ...

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Source: Milwaukee Journal Sentinel (subscription), WI

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December 07, 2008 Deeper Inside the Mountain: 111th Congress - Democratic fault lines

House Votes - H.R. 4351: AMT Relief Act · House Votes - H.R. 1585: Defense Authorization (Co... House Votes - H.R. 4299: Terrorism Risk Insurance ... House Suspension Votes · ► November (63). ► October (28). ► September (53) ..

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October 13, 2008 The Truth Test: Arcuri on taxes, foreign trade, social security ...

The campaign counts this twice, as Arcuri voted for it when it made the similar but different cuts as found in HR 4351, and expanded the refundable child tax credit to more families in 2008. HR 3678 – Provided a ban extension of 4 years ...

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October 01, 2008 amt relief

1 Bill HR 4351 in the of Congress. 2 Interests who oppose bill becoming law. 3 Bill RSS Feeds. 4 Data Sources. Bill HR 4351 in the of Congress. Byron York is a conservative American author and journalist who lives in Washington, D. ...

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