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
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
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
Referred to the House Committee on Ways and Means.
Related & companion bills
1
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cite this page
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/
"H.R. 3861: AMT Credit Fairness and Relief Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-3861/.
H.R. 3861, 110th Cong. (2026), https://openamerica.io/bill/110-HR-3861/.
[H.R. 3861: AMT Credit Fairness and Relief Act of 2007](https://openamerica.io/bill/110-HR-3861/)