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HR 3861 110th Congress House

AMT Credit Fairness and Relief Act of 2007

Official title: To amend the Internal Revenue Code of 1986 to increase the AMT refundable credit amount for individuals with long-term unused credits for prior year minimum tax liability, and for other purposes.

Introduced: December 6, 2007 Introduced by: Van Hollen, Chris Democratic · Maryland See on congress.gov
Taxation Employee stock optionsFinance and Financial SectorIncome taxLabor and Employment
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Minimum taxTax creditsTax refunds
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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
Oct 16, 2007
Referred to the House Committee on Ways and Means.
Oct 16, 2007
Introduced in House
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 Latest action October 16, 2007

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

AMT Credit Fairness and Relief Act of 2007 - 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.

 Related & companion bills 1
  • S 2389 Related bill A bill to amend the Internal Revenue Code of 1986 to increase the alternative minimum tax credit amount for individuals…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Democratic 3 Republican 4
R
Walberg, Tim
Michigan · Apr 22, 2008
 R
Carter, John R.
Texas · Dec 6, 2007
 D
Matsui, Doris O.
California · Dec 6, 2007
 R
McCaul, Michael T.
Texas · Dec 6, 2007
 R
Sessions, Pete
Texas · Nov 15, 2007
 D
Lofgren, Zoe
California · Oct 24, 2007
 D
Neal, Richard E.
Massachusetts · Oct 16, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3861: AMT Credit Fairness and Relief Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-HR-3861/
MLA
"H.R. 3861: AMT Credit Fairness and Relief Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-3861/.
Bluebook (legal)
H.R. 3861, 110th Cong. (2026), https://openamerica.io/bill/110-HR-3861/.
Markdown link
[H.R. 3861: AMT Credit Fairness and Relief Act of 2007](https://openamerica.io/bill/110-HR-3861/)
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