United States · Bill · S
S. 2389 (110th)
A bill to amend the Internal Revenue Code of 1986 to increase the alternative minimum tax credit amount for individuals with long-term unused credits for prior year minimum tax liability, and for other purposes.
Introduced
16 November 2007
Last action
16 November 2007 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Kerry, John F. [D-MA], Sen. Cantwell, Maria [D-WA], Sen. Lieberman, Joseph I. [ID-CT], Sen. Boxer, Barbara [D-CA], Sen. Grassley, Chuck [R-IA], Sen. Durbin, Richard J. [D-IL], Sen. Kennedy, Edward M. [D-MA]
Subjects
Taxation
Source updated
5 December 2025
Summary
Amends the Internal Revenue Code to: (1) increase the alternative minimum tax (AMT) refundable credit amount for individuals who have long-term unused minimum tax credits from prior taxable years; and (2) abate any underpayment of tax attributable to the application of special AMT rules for the treatment of incentive stock options.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
16 November 2007
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
16 November 2007
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 16 November 2007 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 16 November 2007
Introduced in Senate (PDF)
Introduced in Senate · EN · 16 November 2007
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Introduced in Senate
summary · EN · 16 November 2007
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. Kerry, John F. [D-MA] · D · Sponsor
- Sen. Cantwell, Maria [D-WA] · D · Sponsor
- Sen. Lieberman, Joseph I. [ID-CT] · ID · Sponsor
- Sen. Boxer, Barbara [D-CA] · D · Cosponsor
- Sen. Grassley, Chuck [R-IA] · R · Cosponsor
- Sen. Durbin, Richard J. [D-IL] · D · Cosponsor
- Sen. Kennedy, Edward M. [D-MA] · D · Cosponsor
- · ssfi00 · Standing
Related records
- related to → AMT Credit Fairness and Relief Act of 2007
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/110th-congress/senate-bill/2389
- Open data entity: https://api.congress.gov/v3/bill/110/s/2389
- us · 110-s-2389 · source updated 5 December 2025