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Law · HR

H.R. 8 (112th)

American Taxpayer Relief Act of 2012

Original

enactedUnited States· United States Congress· EN

Introduced

24 July 2012

Last action

2 January 2013 · President

Status

Became Public Law No: 112-240.

Sponsors

Rep. Camp, Dave [R-MI-4], Rep. Herger, Wally [R-CA-2], Rep. Johnson, Sam [R-TX-3], Rep. Brady, Kevin [R-TX-8], Rep. Ryan, Paul D. [R-WI-1], Rep. Davis, Geoff [R-KY-4], Rep. Reichert, David G. [R-WA-8], Rep. Boustany, Charles W., Jr. [R-LA-3], Rep. Roskam, Peter J. [R-IL-6], Rep. Gerlach, Jim [R-PA-6], Rep. Price, Tom [R-GA-6], Rep. Buchanan, Vern [R-FL-16], Rep. Schock, Aaron [R-IL-18], Rep. Jenkins, Lynn [R-KS-2], Rep. Berg, Rick [R-ND-At Large], Rep. Black, Diane [R-TN-6], Rep. Reed, Tom [R-NY-23], Rep. Tiberi, Patrick J. [R-OH-12], Rep. Nunes, Devin [R-CA-22], Rep. Smith, Adrian [R-NE-3], Rep. Paulsen, Erik [R-MN-3], Rep. Marchant, Kenny [R-TX-24], Rep. Dold, Robert J. [R-IL-10], Rep. Graves, Sam [R-MO-6], Rep. Griffin, Tim [R-AR-2], Rep. Crenshaw, Ander [R-FL-4], Rep. Kline, John [R-MN-2], Sen. Scott, Tim [R-SC], Rep. Calvert, Ken [R-CA-41]

Subjects

Taxation

Source updated

2 July 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Job Protection and Recession Prevention Act of 2012 - Extends through 2013: (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 rates for dividend and capital gain income enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2003. Amends the Internal Revenue Code to extend for an additional year: (1) the increased expensing allowance for depreciable business assets, including computer software; (2) the increased exemption amount from the alternative minimum tax (AMT) for individual taxpayers; and (3) the offset against the AMT for 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

  1. 24 July 2012

    Introduced

    Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Source: IntroReferral

  2. 24 July 2012

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 24 July 2012

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 31 July 2012

    Referred

    Rules Committee Resolution H. Res. 747 Reported to House. Rule provides for consideration of H.R. 6169 and H.R. 8. H.R. 6169 is accorded 3 hours of general debate and H.R. 8 is accorded 1 hour of general debate. For H.R. 6169, the amendment in the nature of a substitute printed in Part A of the report is in order and shall be debatable for 20 minutes. For H.R. 8, the amendment in the nature of a substitute printed in Part B is made in order and shall be debatable for 20 minutes. Section 3 provides that on any legislative day from August 3, 2012 through September 7, 2012: (a) the Journal of the proceedings of the previous day shall be considered as approved; (b) the Chair may adjourn the House to meet at a date and time within the limits of clause 4, section 5, article I of the Constitution; and (c) bills and resolutions introduced shall be numbered, listed in the Congressional Record, and when printed shall bear the date of introduction, but may be referred at a later time.

    Source: Floor

  5. 1 August 2012

    Passed

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

    Source: Floor

  6. 1 August 2012

    Vote

    On passage Passed by recorded vote: 256 - 171 (Roll no. 545).

    Source: Floor

  7. 1 August 2012

    Vote

    Passed/agreed to in House: On passage Passed by recorded vote: 256 - 171 (Roll no. 545).

    Source: Floor

  8. 1 August 2012

    Vote

    On motion to recommit with instructions Failed by recorded vote: 181 - 246 (Roll no. 544). (consideration: CR H5596-5597)

    Source: Floor

  9. 1 August 2012

    Floor

    The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H5596)

    Source: Floor

  10. 1 August 2012

    Referred

    Rule provides for consideration of H.R. 6169 and H.R. 8. H.R. 6169 is accorded 3 hours of general debate and H.R. 8 is accorded 1 hour of general debate. For H.R. 6169, the amendment in the nature of a substitute printed in Part A of the report is in order and shall be debatable for 20 minutes. For H.R. 8, the amendment in the nature of a substitute printed in Part B is made in order and shall be debatable for 20 minutes. Section 3 provides that on any legislative day from August 3, 2012 through September 7, 2012: (a) the Journal of the proceedings of the previous day shall be considered as approved; (b) the Chair may adjourn the House to meet at a date and time within the limits of clause 4, section 5, article I of the Constitution; and (c) bills and resolutions introduced shall be numbered, listed in the Congressional Record, and when printed shall bear the date of introduction, but may be referred at a later time. Section 4 authorizes the Speaker to appoint Members to perform the duties of the Chair for the duration of the period addressed by section 3 as though under clause 8(a) of rule I. Section 5 of the resolution provides that each day during the period addressed by section 3 shall not constitute a calendar for purposes of section 7 of the War Powers Resolution. Section 6 of the resolution provides that each day during the period addressed by section 3 shall not constitute a legislative day for the purposes of clause 7 of rule XIII (resolutions of inquiry). Section 7 of the resolution provides that for each day during the period addressed by section 3 shall not constitute a calendar or legislative day for purposes of clause 7(c)(1) of rule XXII (motions to instruct conferees). Section 8 of the resolution authorizes the Speaker to entertain motions to suspend the rules on the legislative day of August 2, 2012. Section 9 of the resolution waives the requirement of clause 6(a) of rule XIII (requiring a two-thirds vote to consider a report from the Committee on Rules on the same day it is presented to the House) with respect to any resolution reported through the legislative day of August 2, 2012.

    Source: Floor

  11. 1 August 2012

    Floor

    Mr. DeFazio moved to recommit with instructions to Ways and Means. (consideration: CR H5594-5597; text: CR H5594-5595)

    Source: Floor

  12. 1 August 2012

    Floor

    Considered under the provisions of rule H. Res. 747. (consideration: CR H5578-5597; text of measure as introduced: CR H5578-5579)

    Source: Floor

  13. 1 August 2012

    Passed

    Rule H. Res. 747 passed House.

    Source: Floor

  14. 10 September 2012

    Calendars

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

    Source: Calendars

  15. 11 September 2012

    Calendars

    Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 502.

    Source: Calendars

  16. 1 January 2013

    Passed

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

    Source: ResolvingDifferences

  17. 1 January 2013

    Vote

    On motion that the House agree to the Senate amendments Agreed to by recorded vote: 257 - 167 (Roll no. 659). (text as House agreed to Senate amendment: CR H7536-7551)

    Source: ResolvingDifferences

  18. 1 January 2013

    Vote

    Resolving differences -- House actions: On motion that the House agree to the Senate amendments Agreed to by recorded vote: 257 - 167 (Roll no. 659).(text as House agreed to Senate amendment: CR H7536-7551)

    Source: NotUsed

  19. 1 January 2013

    ResolvingDifferences

    The previous question was ordered pursuant to the rule. (consideration: H7558)

    Source: ResolvingDifferences

  20. 1 January 2013

    Floor

    DEBATE - Pursuant to the provisions of H.Res. 844, the House proceeded with 1 hour of debate on the Senate amendments to H.R. 8.

    Source: Floor

  21. 1 January 2013

    ResolvingDifferences

    Pursuant to the provisions of H. Res. 844, the House moved to agree to the Senate amendments. (consideration: CR H7536-7559)

    Source: ResolvingDifferences

  22. 1 January 2013

    Reported

    Rules Committee Resolution H. Res. 844 Reported to House. Rule provides for consideration of Senate amendments to H.R. 8 to H.R. 8 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions. The resolution makes in order a motion offered by the chair of the Committee on Ways and Means or his designee that the House concur in the Senate amendments to H.R. 8. The resolution waives all points of order against consideration of the motion and the Senate amendments and provides that they shall be considered as read.

    Source: Floor

  23. 1 January 2013

    Floor

    Measure laid before Senate by unanimous consent. (consideration: CR 12/31/2012 S8584-8586)

    Source: Floor

  24. 1 January 2013

    Vote

    Passed/agreed to in Senate: Passed Senate, under the order of 1/1/2013, having achieved 60 votes in the affirmative, with an amendment and an amendment to the Title by Yea-Nay Vote. 89 - 8. Record Vote Number: 251.

    Source: Floor

  25. 2 January 2013

    Became law

    Became Public Law No: 112-240.

    Source: President

  26. 2 January 2013

    Became law

    Signed by President.

    Source: BecameLaw

  27. 2 January 2013

    President

    Signed by President.

    Source: President

  28. 2 January 2013

    Floor

    Presented to President.

    Source: Floor

  29. 2 January 2013

    President

    Presented to President.

    Source: President

Votes

No vote records are attached yet.

Versions

Documents

16 official files

Sponsors

Related records

Sources

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