Skip to content
PoliticalRepoPoliticalRepo

United States · Law · HR

H.R. 3996 (110th)

Tax Increase Prevention Act of 2007

enactedUnited States· United States Congress· EN

Introduced

30 October 2007

Last action

26 December 2007 · President

Status

Became Public Law No: 110-166.

Sponsors

Rep. Rangel, Charles B. [D-NY-15]

Subjects

Defence, Environment, Housing, Taxation

Source updated

7 April 2025

Defence · Environment · Housing · Taxation

Official sourceDownload fileView documentsShare

Summary

Temporary Tax Relief Act of 2007 - Amends Internal Revenue Code provisions relating to the alternative minimum tax, the discharge of mortgage indebtedness, and tax administration and extends certain expiring tax credits, deductions, and other tax incentives. Extends through 2007: (1) offsets against the alternative minimum tax for certain nonrefundable income tax credits; and (2) increased alternative minimum tax exemptions for individual taxpayers. Extends through 2008 various expiring tax provisions primarily affecting individual taxpayers, including: (1) the tax deductions for state and local sales taxes, for qualified tuition and related expenses, for qualified conservation contributions, for certain expenses of elementary and secondary school teachers, and for the travel expenses of state legislators while away from home; (2) tax-free distributions from individual retirement accounts for charitable purposes; (3) the taxpayer election to include combat pay as earned income for purposes of the earned income tax credit; (4) special rules for qualified mortgage bonds to finance home purchases by veterans; and (5) tax-free distributions from retirement plans for individuals called to active military service. Extends through 2008 various expiring tax provisions primarily affecting businesses, including: (1) the tax credits for increasing research expenses, for hiring workers on Indian reservations, for investment in new markets, for railroad track maintenance, and for hiring workers in areas affected by Hurricane Katrina; (2) accelerated depreciation for qualified leasehold and restaurant improvements, for motorsports entertainment complexes, and for business property on Indian reservations; (3) expensing allowances for environmental remediation costs; (4) tax deductions for contributions of food and book inventories and for computer equipment for educational purposes; and (5) tax incentives for investment in the District of Columbia and American Samoa. Extends through 2008 authorities for: (1) issuing qualified zone academy bonds; (2) making disclosures of tax information to facilitate student loan repayments and for combating terrorist activities; and (3) Internal Revenue Service (IRS) undercover operations. Allows an exclusion from gross income for up to $2 million of the income attributable to discharges of home mortgage indebtedness incurred after January 1, 2007. Extends through 2014 the tax deduction for mortgage insurance premiums. Sets forth alternative criteria for qualifying a corporation as a cooperative housing corporation for purposes of the tax deduction for payments to such corporations. Limits the exclusion from gross income of gain from the sale of a principal residence by denying an exclusion of the gain that is allocable to a nonqualified use of such residence (i.e., use other than as a principal residence). Repeals the authority of the IRS to enter into private debt collection contracts. Delays until 2012 the requirement for federal, state, and local agencies to withhold 3% of payments for goods and services provided to such agencies. Revises tax administration provisions and rules relating to: (1) tax returns of certain U.S. Virgin Island residents; and (2) the tax treatment of high-income individuals who relinquish U.S. citizenship or residency to avoid U.S. taxation (expatriates). Repeals the 36-month suspension of interest and penalties on tax underpayments for taxpayers not notified of a tax deficiency by the IRS. Increases tax penalties for failure to file accurate tax information returns. Amends the Tariff Act of 1930 to provide that wine of the same color shall be deemed to be commercially interchangeable for purposes of the duty drawback for unused merchandise.

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

Timeline

  1. 30 October 2007

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 30 October 2007

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 30 October 2007

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 2 November 2007

    Vote

    Ordered to be Reported (Amended) by the Yeas and Nays: 22 - 13.

    Source: Committee

  5. 2 November 2007

    Committee

    Committee Consideration and Mark-up Session Held.

    Source: Committee

  6. 6 November 2007

    Calendars

    Placed on the Union Calendar, Calendar No. 271.

    Source: Calendars

  7. 6 November 2007

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-431.

    Source: Committee

  8. 6 November 2007

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-431.

    Source: Committee

  9. 8 November 2007

    Reported

    Rules Committee Resolution H. Res. 809 Reported to House. Rule provides for consideration of H.R. 3996 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. A specified amendment is in order. All points of order against consideration of the bill except those arising under clause 9 or 10 of rule XXI. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted and the bill, as amended.

    Source: Floor

  10. 9 November 2007

    Vote

    On passage Passed by the Yeas and Nays: 216 - 193 (Roll no. 1081). (text: CR H13434-13445)

    Source: Floor

  11. 9 November 2007

    Passed

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

    Source: Floor

  12. 9 November 2007

    Vote

    Passed/agreed to in House: On passage Passed by the Yeas and Nays: 216 - 193 (Roll no. 1081).(text: CR H13434-13445)

    Source: Floor

  13. 9 November 2007

    Floor

    The previous question was ordered pursuant to the rule. (consideration: CR H13461)

    Source: Floor

  14. 9 November 2007

    Floor

    Rule provides for consideration of H.R. 3996 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. A specified amendment is in order. All points of order against consideration of the bill except those arising under clause 9 or 10 of rule XXI. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted and the bill, as amended.

    Source: Floor

  15. 9 November 2007

    Floor

    Considered under the provisions of rule H. Res. 809. (consideration: CR H13428-13462; text of measure as introduced: CR H13428-13434)

    Source: Floor

  16. 9 November 2007

    Passed

    Rule H. Res. 809 passed House.

    Source: Floor

  17. 13 November 2007

    Calendars

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

    Source: Calendars

  18. 14 November 2007

    Calendars

    Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 487.

    Source: Calendars

  19. 4 December 2007

    Floor

    Motion to proceed to consideration of measure made in Senate. (consideration: CR S14731-14733)

    Source: Floor

  20. 5 December 2007

    Floor

    Motion to proceed to measure considered in Senate.

    Source: Floor

  21. 6 December 2007

    Vote

    Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 88 - 5. Record Vote Number: 415.

    Source: Floor

  22. 6 December 2007

    Vote

    Cloture on the motion to proceed to the measure not invoked in Senate by Yea-Nay Vote. 46 - 48. Record Vote Number: 414. (consideration: CR S14809-14814)

    Source: Floor

  23. 17 December 2007

    Floor

    Message on Senate action sent to the House.

    Source: Floor

  24. 19 December 2007

    Action

    Cleared for White House.

  25. 19 December 2007

    Passed

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

    Source: ResolvingDifferences

  26. 19 December 2007

    Vote

    On motion that the House suspend the rules and agree to the Senate amendment Agreed to by the Yeas and Nays: (2/3 required): 352 - 64 (Roll no. 1183). (text as House agreed to Senate amendment: CR H16889)

    Source: ResolvingDifferences

  27. 19 December 2007

    Vote

    Resolving differences -- House actions: On motion that the House suspend the rules and agree to the Senate amendment Agreed to by the Yeas and Nays: (2/3 required): 352 - 64 (Roll no. 1183).(text as House agreed to Senate amendment: CR H16889)

    Source: NotUsed

  28. 19 December 2007

    Floor

    DEBATE - The House proceeded with forty minutes of debate on the motion to suspend the rules and agree to the Senate amendment on H.R. 3996.

    Source: Floor

  29. 19 December 2007

    ResolvingDifferences

    Mr. Rangel moved that the House suspend the rules and agree to the Senate amendment. (consideration: CR H16889-16899)

    Source: ResolvingDifferences

  30. 19 December 2007

    Reported

    Rules Committee Resolution H. Res. 894 Reported to House. Rule provides for consideration of H.R. 3996 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions. Measure will be considered read. Bill is closed to amendments.

    Source: Floor

  31. 20 December 2007

    Floor

    Presented to President.

    Source: Floor

  32. 20 December 2007

    President

    Presented to President.

    Source: President

  33. 26 December 2007

    Became law

    Became Public Law No: 110-166.

    Source: President

  34. 26 December 2007

    Became law

    Signed by President.

    Source: BecameLaw

  35. 26 December 2007

    President

    Signed by President.

    Source: President

Votes

6 December 2007 · Bill Passed · On Passage of the Bill H.R. 3996 · Bill Passed · Official source

Yes 88 · No 5 · Abstain — · Absent/not voting 7

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

6 December 2007 · Cloture Motion Rejected · On the Cloture Motion H.R. 3996 · Cloture Motion Rejected · Official source

Yes 46 · No 48 · Abstain — · Absent/not voting 6

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

Versions

Documents

18 official files

Enrolled Bill (text)

View fileDownload file

This file cannot be previewed here. Use View or Download.

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.

  • Enrolled Bill (text)

    Enrolled Bill · EN

    ViewDownloadOpen at official source

  • Enrolled Bill (PDF)

    Enrolled Bill · EN

    ViewDownloadOpen at official source

    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.

  • Public Law (text)

    Public Law · EN · 26 December 2007

    ViewDownloadOpen at official source

    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.

  • Public Law (PDF)

    Public Law · EN · 26 December 2007

    ViewDownloadOpen at official source

    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.

  • Public Law

    summary · EN · 26 December 2007

    Open at official source

    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.

  • Engrossed Amendment Senate (text)

    Engrossed Amendment Senate · EN · 7 December 2007

    ViewDownloadOpen at official source

    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.

  • Engrossed Amendment Senate (PDF)

    Engrossed Amendment Senate · EN · 7 December 2007

    ViewDownloadOpen at official source

    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.

  • Passed Senate amended

    summary · EN · 6 December 2007

    Open at official source

    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.

  • Placed on Calendar Senate (text)

    Placed on Calendar Senate · EN · 14 November 2007

    ViewDownloadOpen at official source

    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.

  • Placed on Calendar Senate (PDF)

    Placed on Calendar Senate · EN · 14 November 2007

    ViewDownloadOpen at official source

    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.

  • Engrossed in House (text)

    Engrossed in House · EN · 9 November 2007

    ViewDownloadOpen at official source

    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.

  • Engrossed in House (PDF)

    Engrossed in House · EN · 9 November 2007

    ViewDownloadOpen at official source

    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.

  • Passed House amended

    summary · EN · 9 November 2007

    Open at official source

    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.

  • Reported in House (text)

    Reported in House · EN · 6 November 2007

    ViewDownloadOpen at official source

    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.

  • Reported in House (PDF)

    Reported in House · EN · 6 November 2007

    ViewDownloadOpen at official source

    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.

  • Introduced in House (text)

    Introduced in House · EN · 30 October 2007

    ViewDownloadOpen at official source

    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.

  • Introduced in House (PDF)

    Introduced in House · EN · 30 October 2007

    ViewDownloadOpen at official source

    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.

  • Introduced in House

    summary · EN · 30 October 2007

    Open at official source

    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

Related records

Related across the Repo ecosystem

Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.

Direct relationships

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.