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HR 1942 110th Congress House

AMT Middle Class Fairness Act of 2007

Official title: To amend the Internal Revenue Code of 1986 to modify the alternative minimum tax on individuals by permitting the deduction for State and local taxes and to adjust the exemption amounts for inflation.

Introduced: May 1, 2007 See on congress.gov
Taxation Cost of living adjustmentsEconomics and Public FinanceGovernment Operations and PoliticsIncome tax
More subjectsShow fewer subjects
Indexing (Economic policy)Local taxationMinimum taxProperty taxState taxationTax deductionsTax exemption
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 19, 2007
Referred to the House Committee on Ways and Means.
Apr 19, 2007
Introduced in House
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 Latest action April 19, 2007

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

AMT Middle Class Fairness Act of 2007 - Amends Internal Revenue Code provisions relating to the alternative minimum tax (AMT) on individuals to: (1) allow a deduction from such tax for state and local taxes; and (2) adjust the AMT exemption amounts for inflation after 2006.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 3
R
Blackburn, Marsha
Tennessee · May 1, 2007
 R
Carter, John R.
Texas · May 1, 2007
 R
Lucas, Frank D.
Oklahoma · May 1, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1942: AMT Middle Class Fairness Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-HR-1942/
MLA
"H.R. 1942: AMT Middle Class Fairness Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-1942/.
Bluebook (legal)
H.R. 1942, 110th Cong. (2026), https://openamerica.io/bill/110-HR-1942/.
Markdown link
[H.R. 1942: AMT Middle Class Fairness Act of 2007](https://openamerica.io/bill/110-HR-1942/)
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