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HR 3861 110th Congress House Taxation Employee stock options Finance and Financial Sector Income tax Labor and Employment Minimum tax Tax credits Tax refunds

AMT Credit Fairness and Relief Act of 2007

Introduced: October 16, 2007 Introduced by: Van Hollen, Chris Democratic · Maryland See on congress.gov
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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 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.

What's happening now October 16, 2007

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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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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