United States · Bill · S
S. 3412 (112th)
Middle Class Tax Cut Act
Introduced
19 July 2012
Last action
25 July 2012 · Vote
Status
Passed Senate without amendment by Yea-Nay Vote. 51 - 48. Record Vote Number: 184. (text: CR S5355-5356)
Sponsors
Sen. Reid, Harry [D-NV]
Subjects
Taxation
Source updated
5 December 2025
Summary
Middle Class Tax Cut Act - Extends through 2013 for a taxpayer whose income is $200,000 or less ($250,000 for married couples filing a joint return): (1) the tax rate reductions and other tax benefits 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. Increases income tax rates and phases-out personal exemptions and itemized deductions for certain high-income taxpayers. Amends the Internal Revenue Code to extend through 2013: (1) the increased American Opportunity tax credit, (2) the increase in the refundable portion of the child tax credit, (3) the increased earned income tax credit percentage for three or more qualifying children, (4) the disregard of tax refunds in determining eligibility for federal and federally-assisted programs, and (5) the election to expense depreciable business assets. Extends for one year: (1) the increased exemption amount for the alternative minimum tax (AMT), and (2) the offset against the AMT of certain nonrefundable personal tax credits. Provides that the budgetary effects of this Act shall not be taken into account under the Statutory Pay-As-You-Go Act of 2010.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
19 July 2012
Introduced
Introduced in the Senate. Read twice. Ordered Placed on Senate Legislative Calendar under General Orders. Calendar No. 467. (text of measure as introduced: CR S5216-5218)
Source: Calendars
19 July 2012
Introduced
Introduced in Senate
Source: IntroReferral
23 July 2012
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S5239-5244)
Source: Floor
24 July 2012
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S5265-5279, S5279-5282, S5282-5298)
Source: Floor
25 July 2012
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S5321-5352)
Source: Floor
25 July 2012
Vote
Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 51 - 48. Record Vote Number: 184.(text: CR S5355-5356)
Source: Floor
Votes
25 July 2012 · Bill Passed · On Passage of the Bill S. 3412 · Bill Passed · Official source
Yes 51 · No 48 · Abstain — · Absent/not voting 1
- Sen. Franken, Al [D-MN]Yea
- Sen. Klobuchar, Amy [D-MN]Yea
- Sen. Boxer, Barbara [D-CA]Yea
- Sen. Mikulski, Barbara A. [D-MD]Yea
Showing the first 4 recorded positions. Vote totals above are complete.
Versions
- Engrossed in Senate · 25 July 2012 · Download file
- Placed on Calendar Senate · 19 July 2012 · Download file
Documents
6 official files
Engrossed in Senate (text)
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Engrossed in Senate (text)
Engrossed in Senate · EN · 25 July 2012
Engrossed in Senate (PDF)
Engrossed in Senate · EN · 25 July 2012
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Passed Senate without amendment
summary · EN · 25 July 2012
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Placed on Calendar Senate (text)
Placed on Calendar Senate · EN · 19 July 2012
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Placed on Calendar Senate (PDF)
Placed on Calendar Senate · EN · 19 July 2012
ViewDownloadOpen at official source
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Introduced in Senate
summary · EN · 19 July 2012
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. Reid, Harry [D-NV] · D · Sponsor
Related records
- related to → Middle Class Tax Cut Act
- related to → Fair and Impartial Reform Tax Act of 2011
- related to → Middle Class Tax Cut Protection Act of 2012
- related to → Working Families Tax Protection Act of 2012
- related to → Middle Class and Small Business Tax Relief Act of 2012
- related to → Middle Class Tax Cut Act
- amends ← SAMDT 2568
- amends ← SAMDT 2569
- amends ← SAMDT 2570
- amends ← SAMDT 2571
- amends ← SAMDT 2572
- amends ← In the nature of a substitute.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/112th-congress/senate-bill/3412
- Open data entity: https://api.congress.gov/v3/bill/112/s/3412
- us · 112-s-3412 · source updated 5 December 2025