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United States · Bill · HR

H.R. 976 (110th)

Children's Health Insurance Program Reauthorization Act of 2007

referredUnited States· United States Congress· EN

Introduced

9 February 2007

Last action

18 October 2007 · Veto

Status

The Chair announced that the message and the accompanying bill would be referred to the Committees on Energy and Commerce and Ways and Means and that the Clerk would be directed to notify the Senate of the actions of the House.

Sponsors

Rep. Rangel, Charles B. [D-NY-15], Rep. McCrery, Jim [R-LA-4], Rep. Stark, Fortney Pete [D-CA-13], Rep. Levin, Sander M. [D-MI-12], Rep. McDermott, Jim [D-WA-7], Rep. Lewis, John [D-GA-5], Rep. Neal, Richard E. [D-MA-1], Rep. McNulty, Michael R. [D-NY-23], Rep. Tanner, John S. [D-TN-8], Rep. Becerra, Xavier [D-CA-34], Rep. Doggett, Lloyd [D-TX-37], Rep. Pomeroy, Earl [D-ND-At Large], Rep. Jones, Stephanie Tubbs [D-OH-11], Rep. Thompson, Mike [D-CA-4], Rep. Larson, John B. [D-CT-1], Rep. Emanuel, Rahm [D-IL-5], Rep. Blumenauer, Earl [D-OR-3], Rep. Kind, Ron [D-WI-3], Rep. Pascrell, Bill, Jr. [D-NJ-9], Rep. Berkley, Shelley [D-NV-1], Rep. Crowley, Joseph [D-NY-14], Sen. Van Hollen, Chris [D-MD], Rep. Meek, Kendrick B. [D-FL-17], Rep. Schwartz, Allyson Y. [D-PA-13], Rep. Davis, Artur [D-AL-7], Rep. Spratt, John M., Jr. [D-SC-5], Rep. Velázquez, Nydia M. [D-NY-7], Rep. Bean, Melissa L. [D-IL-8], Rep. Hill, Baron P. [D-IN-9], Rep. Shuler, Heath [D-NC-11], Rep. Cramer, Robert E. (Bud), Jr. [D-AL-5], Rep. Melancon, Charlie [D-LA-3], Rep. Boswell, Leonard L. [D-IA-3], Rep. Salazar, John T. [D-CO-3], Rep. Davis, Lincoln [D-TN-4], Rep. Barrow, John [D-GA-12], Rep. Matheson, Jim [D-UT-2], Rep. Michaud, Michael H. [D-ME-2], Rep. Ellsworth, Brad [D-IN-8], Rep. Moore, Dennis [D-KS-3], Rep. Marshall, Jim [D-GA-8], Sen. Donnelly, Joe [D-IN], Rep. Boyd, Allen [D-FL-2], Rep. Cardoza, Dennis A. [D-CA-18], Rep. Mahoney, Tim [D-FL-16], Rep. Arcuri, Michael A. [D-NY-24], Rep. Giffords, Gabrielle [D-AZ-8], Rep. Ross, Mike [D-AR-4]

Subjects

Taxation

Source updated

21 January 2026

Taxation

Official sourceDownload fileView documentsShare

Summary

Small Business Tax Relief Act of 2007 - Amends Internal Revenue Code provisions relating to small business to: (1) extend through 2008 the work opportunity tax credit: (2) qualify certain individuals between age 18 and 40 living in an empowerment zone, enterprise community, or renewal community for the work opportunity tax credit and expand the eligibility for, and amount of, such credit for certain disabled veterans; (3) increase to $125,000 (adjusted for inflation) the expensing allowance for small business assets and extend such increased allowance through 2010; (4) allow employers to claim a business tax credit for social security taxes paid with respect to employee cash tips without regard to any increase in the federal minimum wage rate; (5) allow a full credit against alternative minimum tax liability for the work opportunity tax credit and the employer credit for social security taxes paid with respect to employee cash tips; (6) treat certain businesses jointly owned by married couples as sole proprietorships for tax purposes; (7) deny preferential tax rates on capital gains and dividend income to certain dependents of taxpayers; and (8) grant the Internal Revenue Service with an additional four months to notify taxpayers of tax deficiencies before the suspension period for interest and penalties on underpayments takes effect. Amends the Tax Increase Prevention and Reconciliation Act of 2005 to increase the estimated tax rate for corporations with assets of not less than $1 billion in the third quarter of 2012.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 9 February 2007

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 9 February 2007

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 9 February 2007

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 12 February 2007

    Reported

    Ordered to be Reported (Amended) by Voice Vote.

    Source: Committee

  5. 12 February 2007

    Committee

    Committee Consideration and Mark-up Session Held.

    Source: Committee

  6. 15 February 2007

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-14.

    Source: Committee

  7. 15 February 2007

    Calendars

    Placed on the Union Calendar, Calendar No. 5.

    Source: Calendars

  8. 15 February 2007

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-14.

    Source: Committee

  9. 16 February 2007

    Introduced

    Received in the Senate.

    Source: IntroReferral

  10. 16 February 2007

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: Floor

  11. 16 February 2007

    Vote

    On motion to suspend the rules and pass the bill, as amended Agreed to by recorded vote (2/3 required): 360 - 45 (Roll no. 102). (text: CR H1854-1855)

    Source: Floor

  12. 16 February 2007

    Vote

    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by recorded vote (2/3 required): 360 - 45 (Roll no. 102).(text: CR H1854-1855)

    Source: Floor

  13. 16 February 2007

    Floor

    DEBATE - The House proceeded with forty minutes of debate on H.R. 976.

    Source: Floor

  14. 16 February 2007

    Floor

    Considered under suspension of the rules. (consideration: CR H1854-1860)

    Source: Floor

  15. 16 February 2007

    Floor

    Mr. Rangel moved to suspend the rules and pass the bill, as amended.

    Source: Floor

  16. 17 February 2007

    Calendars

    Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

    Source: Calendars

  17. 26 February 2007

    Calendars

    Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 58.

    Source: Calendars

  18. 26 July 2007

    Floor

    Motion to proceed to consideration of measure made in Senate.

    Source: Floor

  19. 30 July 2007

    Floor

    Motion to proceed to measure considered in Senate. (consideration: CR S10212-10230, S10303-10304)

    Source: Floor

  20. 31 July 2007

    Passed

    Motion to proceed to consideration of measure agreed to in Senate by Unanimous Consent. (consideration: CR S10346-10353, S10353-10389, S10401-10408)

    Source: Floor

  21. 1 August 2007

    Floor

    Considered by Senate. (consideration: CR S10537-10546, S10547-10581, S10581-10584, S10586-10587, S10587-10592)

    Source: Floor

  22. 2 August 2007

    Floor

    Considered by Senate. (consideration: CR S10719-10723, S10724-10761)

    Source: Floor

  23. 2 August 2007

    Vote

    Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Yea-Nay Vote. 68 - 31. Record Vote Number: 307.(text: CR 8/3/2007 S10953-10977)

    Source: Floor

  24. 3 August 2007

    Floor

    Message on Senate action sent to the House.

    Source: Floor

  25. 24 September 2007

    Reported

    Rules Committee Resolution H. Res. 675 Reported to House. Rule provides for consideration of H.R. 976 with 1 hour of general debate. Measure will be considered read. Bill is closed to amendments. Providing for the consideration of the Senate amendments to H.R. 976.

    Source: Floor

  26. 25 September 2007

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

  27. 25 September 2007

    Vote

    On motion that the House agree with amendments to the Senate Agreed to by the Yeas and Nays: 265 - 159, 1 Present (Roll no. 906). (text as House agreed to Senate amendments: CR H10840-10870)

    Source: ResolvingDifferences

  28. 25 September 2007

    Vote

    Resolving differences -- House actions: On motion that the House agree with amendments to the Senate Agreed to by the Yeas and Nays: 265 - 159, 1 Present (Roll no. 906).(text as House agreed to Senate amendments: CR H10840-10870)

    Source: NotUsed

  29. 25 September 2007

    ResolvingDifferences

    The previous question was ordered pursuant to the rule. (consideration: CR H10885)

    Source: ResolvingDifferences

  30. 25 September 2007

    Floor

    DEBATE - Pursuant to the provisions of H.Res. 675, the House proceeded with one hour of debate on the Dingell motion to agree to the Senate amendments to H.R. 976 with amendments.

    Source: Floor

  31. 25 September 2007

    ResolvingDifferences

    Mr. Dingell moved that the House agree with amendments to the Senate amendments. (consideration: CR H10816-10885)

    Source: ResolvingDifferences

  32. 25 September 2007

    Passed

    Rule H. Res. 675 passed House.

    Source: Floor

  33. 26 September 2007

    Floor

    Message on House action received in Senate and at desk: House amendments to Senate amendments.

    Source: Floor

  34. 27 September 2007

    Action

    Cleared for White House.

  35. 27 September 2007

    Floor

    Motion to concur in House amendments to Senate amendments to the bill H.R. 976 considered in Senate. (consideration: CR S12206-12207, S12207-12228, S12229-12235, S12236-12247, S12247-12248, S12254-12255)

    Source: Floor

  36. 27 September 2007

    Vote

    Senate agreed to House amendments to Senate amendments (text and title) by Yea-Nay Vote. 67 - 29. Record Vote Number: 353.

    Source: ResolvingDifferences

  37. 27 September 2007

    Vote

    Resolving differences -- Senate actions: Senate agreed to House amendments to Senate amendments (text and title) by Yea-Nay Vote. 67 - 29. Record Vote Number: 353.

    Source: NotUsed

  38. 2 October 2007

    Floor

    Presented to President.

    Source: Floor

  39. 2 October 2007

    President

    Presented to President.

    Source: President

  40. 3 October 2007

    Vote

    On motion to postpone consideration of the veto message Agreed to by recorded vote: 222 - 197 (Roll no. 938). (consideration: CR H11213-11214)

    Source: Veto

  41. 3 October 2007

    Floor

    The previous question on the motion to postpone consideration of the veto message was ordered without objection. (consideration: CR H11213)

    Source: Floor

  42. 3 October 2007

    Floor

    DEBATE - The House proceeded with one hour of debate on the Hoyer motion to postpone consideration of the veto message to accompany H.R. 976.

    Source: Floor

  43. 3 October 2007

    Veto

    Mr. Hoyer moved to postpone consideration of the veto message until Oct. 18. (consideration: CR H11203-11214)

    Source: Veto

  44. 3 October 2007

    Veto

    The Chair laid before the House the veto message from the President.

    Source: Veto

  45. 3 October 2007

    President

    Vetoed by President. (text of veto message: CR H11203)

    Source: President

  46. 3 October 2007

    President

    Vetoed by President.(text of veto message: CR H11203)

    Source: President

  47. 18 October 2007

    Referred

    The Chair announced that the message and the accompanying bill would be referred to the Committees on Energy and Commerce and Ways and Means and that the Clerk would be directed to notify the Senate of the actions of the House.

    Source: Floor

  48. 18 October 2007

    Vote

    On passage, the objections of the President to the contrary notwithstanding Failed by the Yeas and Nays: (2/3 required): 273 - 156 (Roll no. 982). (consideration: CR H11735-11754)

    Source: Veto

  49. 18 October 2007

    Vote

    Failed of passage in House over veto: On passage, the objections of the President to the contrary notwithstanding Failed by the Yeas and Nays: (2/3 required): 273 - 156 (Roll no. 982).(consideration: CR H11735-11754)

    Source: Veto

  50. 18 October 2007

    Floor

    DEBATE - The House proceeded with one hour of debate on the question of passage of H.R. 976, the objections of the President to the contrary, notwithstanding.

    Source: Floor

  51. 18 October 2007

    Veto

    The Chair laid before the House the veto message from the President.

    Source: Veto

Votes

27 September 2007 · Motion Agreed to · On the Motion (Motion to Concur in the Amendments of the House to the Amendments of the Senate to H.R.976) · Motion Agreed to · Official source

Yes 67 · No 29 · Abstain — · Absent/not voting 4

Showing the first 4 recorded positions. Vote totals above are complete.

2 August 2007 · Bill Passed · On Passage of the Bill H.R. 976 · Bill Passed · Official source

Yes 68 · No 31 · Abstain — · Absent/not voting 1

Showing the first 4 recorded positions. Vote totals above are complete.

Versions

Documents

19 official files

Enrolled Bill (text)

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  • Enrolled Bill (text)

    Enrolled Bill · EN

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  • Enrolled Bill (PDF)

    Enrolled Bill · EN

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  • Engrossed Amendment House (text)

    Engrossed Amendment House · EN · 26 September 2007

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  • Engrossed Amendment House (PDF)

    Engrossed Amendment House · EN · 26 September 2007

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  • House agreed to Senate amendment with amendment

    summary · EN · 25 September 2007

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  • Engrossed Amendment Senate (text)

    Engrossed Amendment Senate · EN · 4 August 2007

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  • Engrossed Amendment Senate (PDF)

    Engrossed Amendment Senate · EN · 4 August 2007

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  • Passed Senate amended

    summary · EN · 2 August 2007

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  • Placed on Calendar Senate (text)

    Placed on Calendar Senate · EN · 26 February 2007

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  • Placed on Calendar Senate (PDF)

    Placed on Calendar Senate · EN · 26 February 2007

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  • Engrossed in House (text)

    Engrossed in House · EN · 16 February 2007

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  • Engrossed in House (PDF)

    Engrossed in House · EN · 16 February 2007

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  • Passed House amended

    summary · EN · 16 February 2007

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  • Reported in House (text)

    Reported in House · EN · 15 February 2007

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  • Reported in House (PDF)

    Reported in House · EN · 15 February 2007

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  • Reported to House with amendment(s)

    summary · EN · 15 February 2007

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  • Introduced in House (text)

    Introduced in House · EN · 9 February 2007

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  • Introduced in House (PDF)

    Introduced in House · EN · 9 February 2007

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  • Introduced in House

    summary · EN · 9 February 2007

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Sponsors

Showing 48 of 74 sponsors and actors.

Related records

Showing 10 of 130 related records.

Sources

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