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

Number	Status	Purpose

Bill Status

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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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Rep. Neil Abercrombie [D, HI-1]
Rep. Gary Ackerman [D, NY-5]
Rep. Thomas Allen [D, ME-1]
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]
Rep. Robert Berry [D, AR-1]
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. Allen Boyd [D, FL-2]
Rep. Nancy Boyda [D, KS-2]
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]
Rep. Robert Cramer [D, AL-5]
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 Gutierrez [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]
Rep. William Jefferson [D, LA-2]
Rep. Eddie Johnson [D, TX-30]
Rep. Henry Johnson [D, GA-4]
Rep. Stephanie Jones [D, OH-11]
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]
Rep. Tom Lantos [D, CA-12]
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]
Rep. Tim Mahoney [D, FL-16]
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]
Rep. Michael McNulty [D, NY-21]
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. Bradley 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]
Rep. Mike Ross [D, AR-4]
Rep. Steven Rothman [D, NJ-9]
Rep. Lucille Roybal-Allard [D, CA-34]
Rep. C.A. Dutch Ruppersberger [D, MD-2]
Rep. Bobby Rush [D, IL-1]
Rep. Timothy Ryan [D, OH-17]
Rep. John Salazar [D, CO-3]
Rep. Linda Sanchez [D, CA-39]
Rep. Loretta Sanchez [D, CA-47]
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. Zackary 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. Michael Thompson [D, CA-1]
Rep. John Tierney [D, MA-6]
Rep. Edolphus Towns [D, NY-10]
Rep. Niki Tsongas [D, MA-5]
Rep. Mark Udall [D, CO-2]
Rep. Tom Udall [D, NM-3]
Rep. Christopher Van Hollen [D, MD-8]
Rep. Nydia Velazquez [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]
Rep. Albert Wynn [D, MD-4]
Rep. John Yarmuth [D, KY-3]

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Republicans Voting 'Aye'

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Others Voting 'Aye'

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Democrats Voting 'Nay'

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Rep. Melissa Bean [D, IL-8]
Rep. Dan Boren [D, OK-2]
Rep. Nicholas Lampson [D, TX-22]

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Republicans Voting 'Nay'

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Rep. Robert Aderholt [R, AL-4]
Rep. W. Todd Akin [R, MO-2]
Rep. Rodney Alexander [R, LA-5]
Rep. Michele Bachmann [R, MN-6]
Rep. Spencer Bachus [R, AL-6]
Rep. Richard Baker [R, LA-6]
Rep. James Barrett [R, SC-3]
Rep. Roscoe Bartlett [R, MD-6]
Rep. Joe Barton [R, TX-6]
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]
Rep. John Boozman [R, AR-3]
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]
Rep. Christopher Cannon [R, UT-3]
Rep. Eric Cantor [R, VA-7]
Rep. Shelley Capito [R, WV-2]
Rep. John Carter [R, TX-31]
Rep. Michael Castle [R, DE-0]
Rep. Steven Chabot [R, OH-1]
Rep. Howard Coble [R, NC-6]
Rep. Tom Cole [R, OK-4]
Rep. K. Michael Conaway [R, TX-11]
Rep. Ander Crenshaw [R, FL-4]
Rep. John Culberson [R, TX-7]
Rep. Thomas Davis [R, VA-11]
Rep. Geoff Davis [R, KY-4]
Rep. David Davis [R, TN-1]
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]
Rep. John Doolittle [R, CA-4]
Rep. Thelma Drake [R, VA-2]
Rep. David Dreier [R, CA-26]
Rep. Vernon Ehlers [R, MI-3]
Rep. Jo Ann Emerson [R, MO-8]
Rep. Philip English [R, PA-3]
Rep. Terry Everett [R, AL-2]
Rep. Mary Fallin [R, OK-5]
Rep. Tom Feeney [R, FL-24]
Rep. Jeff Flake [R, AZ-6]
Rep. James Forbes [R, VA-4]
Rep. Jeffrey Fortenberry [R, NE-1]
Rep. Vito Fossella [R, NY-13]
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. Scott Garrett [R, NJ-5]
Rep. Jim Gerlach [R, PA-6]
Rep. Wayne Gilchrest [R, MD-1]
Rep. John Gingrey [R, GA-11]
Rep. Louis Gohmert [R, TX-1]
Rep. Virgil Goode [R, VA-5]
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]
Rep. Robin Hayes [R, NC-8]
Rep. Dean Heller [R, NV-2]
Rep. Jeb Hensarling [R, TX-5]
Rep. Walter Herger [R, CA-2]
Rep. David Hobson [R, OH-7]
Rep. Peter Hoekstra [R, MI-2]
Rep. Kenny Hulshof [R, MO-9]
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]
Rep. Ric Keller [R, FL-8]
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]
Rep. Joseph Knollenberg [R, MI-9]
Rep. John Kuhl [R, NY-29]
Rep. Ray LaHood [R, IL-18]
Rep. Doug Lamborn [R, CO-5]
Rep. Thomas Latham [R, IA-4]
Rep. Steven LaTourette [R, OH-14]
Rep. Jerry Lewis [R, CA-41]
Rep. Ron Lewis [R, KY-2]
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]
Rep. James McCrery [R, LA-4]
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]
Rep. Marilyn Musgrave [R, CO-4]
Rep. Sue Myrick [R, NC-9]
Rep. Devin Nunes [R, CA-21]
Rep. Steven Pearce [R, NM-2]
Rep. Mike Pence [R, IN-6]
Rep. John Peterson [R, PA-5]
Rep. Thomas Petri [R, WI-6]
Rep. Charles Pickering [R, MS-3]
Rep. Joseph Pitts [R, PA-16]
Rep. Todd Platts [R, PA-19]
Rep. Ted Poe [R, TX-2]
Rep. Jon Porter [R, NV-3]
Rep. Tom Price [R, GA-6]
Rep. Deborah Pryce [R, OH-15]
Rep. Adam Putnam [R, FL-12]
Rep. George Radanovich [R, CA-19]
Rep. James Ramstad [R, MN-3]
Rep. Ralph Regula [R, OH-16]
Rep. Dennis Rehberg [R, MT-0]
Rep. Dave Reichert [R, WA-8]
Rep. Rick Renzi [R, AZ-1]
Rep. Thomas Reynolds [R, NY-26]
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]
Rep. Bill Sali [R, ID-1]
Rep. H. James Saxton [R, NJ-3]
Rep. Jean Schmidt [R, OH-2]
Rep. F. James Sensenbrenner [R, WI-5]
Rep. Peter Sessions [R, TX-32]
Rep. John Shadegg [R, AZ-3]
Rep. Christopher Shays [R, CT-4]
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]
Rep. Timothy Walberg [R, MI-7]
Rep. Greg Walden [R, OR-2]
Rep. James Walsh [R, NY-25]
Rep. Zach Wamp [R, TN-3]
Rep. David Weldon [R, FL-15]
Rep. Gerald Weller [R, IL-11]
Rep. Lynn Westmoreland [R, GA-3]
Rep. Edward Whitfield [R, KY-1]
Rep. Roger Wicker [R, MS-1]
Rep. Addison Wilson [R, SC-2]
Rep. Heather Wilson [R, NM-1]
Rep. Frank Wolf [R, VA-10]
Rep. C. W. Bill Young [R, FL-10]
Rep. Donald Young [R, AK-0]

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Others Voting 'Nay'

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Democrats Voting 'Abstain'

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Rep. Julia Carson [D, IN-7]
Rep. Rubén Hinojosa [D, TX-15]
Rep. Darlene Hooley [D, OR-5]
Rep. Jim Matheson [D, UT-2]

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Republicans Voting 'Abstain'

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Rep. Barbara Cubin [R, WY-0]
Rep. John Duncan [R, TN-2]
Rep. Michael Ferguson [R, NJ-7]
Rep. Duncan Hunter [R, CA-52]
Rep. Bobby Jindal [R, LA-1]
Rep. Gary Miller [R, CA-42]
Rep. Randy Neugebauer [R, TX-19]
Rep. Ronald Paul [R, TX-14]
Rep. Thomas Tancredo [R, CO-6]

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Others Voting 'Abstain'

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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

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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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Blog Coverage

May 16, 2008 Bush saves Polar Bears from Mike Thompson!

But I do take exception of his vote to increase pesticide poisoning of corn crops used for ethanol, and his vote for the Alternative Minimum Tax Relief Act [HR 4351] which would lower taxes on the highest income Americans and his ...

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Source: samoasoftball

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February 18, 2008 The Alternative Minimum Tax For Individuals: Legislative Activity ...

On December 12, 2007, the House approved HR 4351, legislation that sets the AMT exemptions at the same levels as HR 3996, but does not include the other tax cut extenders. HR 4351 includes revenue offsets similar, but not identical to, ...

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Source: Open CRS: Recent Reports

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January 25, 2008 Pete Sessions Votes Against Individual Tax Relief

AMT Relief Act of 2007 - Vote Passed (226-193, 13 Not Voting) "...to amend the Internal Revenue Code of 1986 to provide individuals temporary relief from the alternative minimum tax. Pete Sessions voted "no." See HR 4351, Roll No. 1153.

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Source: Sessions Watch

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