U.S. Congress - H.R.6100 Middle Class Tax Cut Protection Act of 2012
H.R.6100 - Middle Class Tax Cut Protection Act of 2012
To amend the Internal Revenue Code of 1986 to provide a temporary extension of the 2001 and 2003 tax cuts for the middle class, and for other purposes. view all titles (2)
All Bill Titles
- Official: To amend the Internal Revenue Code of 1986 to provide a temporary extension of the 2001 and 2003 tax cuts for the middle class, and for other purposes. as introduced.
- Short: Middle Class Tax Cut Protection Act of 2012 as introduced.
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Official Summary
7/11/2012--Introduced.Middle Class Tax Cut Protection Act of 2012 - Extends through 2014: (1) the general terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001, and (2) the reduction in the tax rate for dividend and capital gain income enacted by the Jobs and GrOfficial Summary
7/11/2012--Introduced.Middle Class Tax Cut Protection Act of 2012 - Extends through 2014:(1) the general terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001, and
(2) the reduction in the tax rate for dividend and capital gain income enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2003. Amends the Internal Revenue Code to extend through 2014:
(1) the increased American Opportunity tax credit,
(2) the increase in the refundable portion of the child tax credit, and
(3) the increased earned income tax credit percentage for three or more qualifying children. Disqualifies taxpayers whose income exceeds $250,000 for such extended tax benefits.
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