United States · Bill · S
S. 1944 (112th)
Middle Class Tax Cut Act of 2011
Introduced
5 December 2011
Last action
8 December 2011 · Floor
Status
Motion to proceed to consideration of measure, under the order of 12/8/2011, not having achieved the required 60 votes in the affirmative, was rejected in Senate by Yea-Nay Vote. 50 - 48. Record Vote Number: 224. (consideration: CR S8445)
Sponsors
Sen. Casey, Robert P., Jr. [D-PA], Sen. Reid, Harry [D-NV], Sen. Schumer, Charles E. [D-NY], Sen. Durbin, Richard J. [D-IL], Sen. Leahy, Patrick J. [D-VT], Sen. Stabenow, Debbie [D-MI]
Subjects
Housing, Taxation
Source updated
14 August 2025
Summary
Middle Class Tax Cut Act of 2011 - Amends the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 to extend through 2012 the reduction in employment taxes for employees and the self-employed. Increases such reduction from 2% to 3.1% Amends the Internal Revenue Code to impose on individual taxpayers between 2012 and 2022 an additional tax equal to 1.9% of so much of their modified adjusted gross income in excess of $1 million. Provides for an inflation adjustment to the $1 million threshold amount for taxable years beginning after 2013. Defines "modified adjusted gross income" as adjusted gross income reduced by any deduction allowed for investment interest. Imposes a 50% tax (55% for a taxable year beginning in 2011 or 2012) on any unemployment compensation received by a taxpayer with an adjusted gross income of at least $1 million. Denies a tax deduction for the payment of such tax. Amends the Food and Nutrition Act of 2008 to render ineligible for the supplemental nutrition assistance program (SNAP), formerly food stamps, any household in which a member receives income or assets with a fair market value of at least $1 million. Amends the Housing and Community Development Act of 1992 to require until October 1, 2021, a phased increase in the fees charged to mortgage lenders by the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac) to guarantee payment of new mortgage loans.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
5 December 2011
Introduced
Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Source: Calendars
5 December 2011
Introduced
Sponsor introductory remarks on measure. (CR S8185-8186)
Source: IntroReferral
5 December 2011
Introduced
Introduced in Senate
Source: IntroReferral
6 December 2011
Calendars
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 251.
Source: Calendars
7 December 2011
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S8383-8384)
Source: Floor
8 December 2011
Floor
Motion to proceed to measure considered in Senate. (consideration: CR S8429-8445)
Source: Floor
Votes
No vote records are attached yet.
Versions
- Placed on Calendar Senate · 6 December 2011 · Download file
Documents
3 official files
Placed on Calendar Senate (text)
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Placed on Calendar Senate (text)
Placed on Calendar Senate · EN · 6 December 2011
Placed on Calendar Senate (PDF)
Placed on Calendar Senate · EN · 6 December 2011
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Introduced in Senate
summary · EN · 5 December 2011
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Casey, Robert P., Jr. [D-PA] · D · Sponsor
- Sen. Reid, Harry [D-NV] · D · Cosponsor
- Sen. Schumer, Charles E. [D-NY] · D · Cosponsor
- Sen. Durbin, Richard J. [D-IL] · D · Cosponsor
- Sen. Leahy, Patrick J. [D-VT] · D · Cosponsor
- Sen. Stabenow, Debbie [D-MI] · D · Cosponsor
Related records
- related to → Tax Cuts for the Middle Class Act
- related to → Middle Class Tax Cut Act of 2011
- related to → Temporary Tax Holiday and Government Reduction Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/112th-congress/senate-bill/1944
- Open data entity: https://api.congress.gov/v3/bill/112/s/1944
- us · 112-s-1944 · source updated 14 August 2025