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H.R. 3996 110th Congress House

Tax Increase Prevention Act of 2007

Official title: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.

Introduced: October 30, 2007 See on congress.gov
Taxation Agriculture and FoodAlabamaAlcohol taxAmerican Samoa
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Armed Forces and National SecurityArts, Culture, ReligionBondsBooksBrokersBrownfieldsCaribbean areaCharitable contributionsCivil Rights and Liberties, Minority IssuesCollection of accountsCollege costsCommerceComputer softwareComputersCongressCongressional reporting requirementsCooperative housingCorporation taxesCrime and Law EnforcementDebtDepreciation and amortizationDiscrimination in insuranceDiscrimination in medical careDistrict of ColumbiaDividendsEarned income tax creditEconomic developmentEconomics and Public FinanceEducationEducational technologyElementary and secondary educationElementary educationEmployee stock optionsEnvironmental ProtectionEstate taxExpatriationFamiliesFederal aid to educationFederal-local relationsFinance and Financial SectorForeign Trade and International FinanceForeign corporationsForeign tax creditGift taxGovernment Operations and PoliticsGovernment contractorsGovernment paperworkGovernment travelHazardous wastesHealth insuranceHigher educationHome ownershipHousing and Community DevelopmentHousing financeHurricanesImmigrationIncome taxIndian landsIndividual retirement accountsIndustrial researchInsurance premiumsInterestIntergovernmental fiscal relationsInvestmentsLabor and EmploymentLeasesLiability for environmental damagesLocal taxationLouisianaMaintenance and repairMental health servicesMental illnessMilitary payMilitary personnelMinimum taxMinoritiesMississippiMortgage guaranty insuranceMortgagesMutual fundsNative AmericansNature conservationPartnershipsProperty taxPublic Lands and Natural ResourcesPuerto RicoRailroadsResearch and development tax creditRestaurantsSales taxScholarshipsSchool buildingsScience, Technology, CommunicationsSecondary educationSecurities industrySocial WelfareSocial security taxesSports and RecreationSports facilitiesState legislatorsState taxationStocksStudent loan fundsSubsidiary corporationsSurety and fidelityTariffTax administrationTax creditsTax deductionsTax deferralTax evasionTax exclusionTax incentivesTax penaltiesTax refundsTax returnsTax-deferred compensation plansTax-exempt organizationsTaxation of foreign incomeTeachersTeaching materialsTerrorismTransportation and Public WorksTravel costsUndercover operationsValuationVeterans' benefitsVirgin IslandsWineWithholding tax
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 Everywhere this bill has been 37 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 26, 2007
Became Public Law No: 110-166.
Dec 26, 2007
Signed by President.
Dec 20, 2007
Presented to President.
Dec 19, 2007
Cleared for White House.
Dec 19, 2007
Motion to reconsider laid on the table Agreed to without objection.
Dec 19, 2007
On motion that the House suspend the rules and agree to the Senate amendment Agreed to by the Yeas and Nays: (2/3 required): 352 - 64 (Roll no. 1183). (text as House agreed to Senate amendment: CR H16889)
Dec 19, 2007
DEBATE - The House proceeded with forty minutes of debate on the motion to suspend the rules and agree to the Senate amendment on H.R. 3996.
Dec 19, 2007
Mr. Rangel moved that the House suspend the rules and agree to the Senate amendment. (consideration: CR H16889-16899)
Dec 19, 2007
Rules Committee Resolution H. Res. 894 Reported to House. Rule provides for consideration of H.R. 3996 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions. Measure will be considered read. Bill is closed to amendments.
Dec 17, 2007
Message on Senate action sent to the House.
Dec 6, 2007
Passed Senate with an amendment by Yea-Nay Vote. 88 - 5. Record Vote Number: 415.
Dec 6, 2007
Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 88 - 5. Record Vote Number: 415.
Dec 6, 2007
Measure laid before Senate by unanimous consent. (consideration: CR S14835-14838)
Dec 6, 2007
Motion by Senator Reid to reconsider the vote by which cloture on the motion to proceed was not invoked (Record Vote No. 414) entered in Senate. (consideration: CR S14814)
Dec 6, 2007
Cloture on the motion to proceed to the measure not invoked in Senate by Yea-Nay Vote. 46 - 48. Record Vote Number: 414. (consideration: CR S14809-14814)
Dec 5, 2007
Motion to proceed to consideration of measure withdrawn in Senate.
Dec 5, 2007
Motion to proceed to measure considered in Senate.
Dec 5, 2007
Motion to proceed to measure considered in Senate. (consideration: CR S14773-14774)
Dec 4, 2007
Cloture motion on the motion to proceed to the measure presented in Senate. (consideration: CR S14731; text: CR S14731)
Dec 4, 2007
Motion to proceed to consideration of measure made in Senate. (consideration: CR S14731-14733)
Nov 14, 2007
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 487.
Nov 13, 2007
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Nov 9, 2007
On passage Passed by the Yeas and Nays: 216 - 193 (Roll no. 1081). (text: CR H13434-13445)
Nov 9, 2007
Motion to reconsider laid on the table Agreed to without objection.
Nov 9, 2007
The previous question was ordered pursuant to the rule. (consideration: CR H13461)
Nov 9, 2007
DEBATE - The House resumed debate on H.R. 3996.
Nov 9, 2007
DEBATE - The House proceeded with one hour of debate on H.R. 3996.
Nov 9, 2007
Rule provides for consideration of H.R. 3996 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. A specified amendment is in order. All points of order against consideration of the bill except those arising under clause 9 or 10 of rule XXI. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted and the bill, as amended.
Nov 9, 2007
Considered under the provisions of rule H. Res. 809. (consideration: CR H13428-13462; text of measure as introduced: CR H13428-13434)
Nov 9, 2007
Rule H. Res. 809 passed House.
Nov 8, 2007
Rules Committee Resolution H. Res. 809 Reported to House. Rule provides for consideration of H.R. 3996 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. A specified amendment is in order. All points of order against consideration of the bill except those arising under clause 9 or 10 of rule XXI. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted and the bill, as amended.
Nov 6, 2007
Placed on the Union Calendar, Calendar No. 271.
Nov 6, 2007
Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-431.
Nov 2, 2007
Ordered to be Reported (Amended) by the Yeas and Nays: 22 - 13.
Nov 2, 2007
Committee Consideration and Mark-up Session Held.
Oct 30, 2007
Referred to the House Committee on Ways and Means.
Oct 30, 2007
Introduced in House
 Votes taken on this bill 4
DateChamberWhat was voted onResultYes–No
Dec 19, 2007 House · vote #1183 Suspend the Rules and Agree to the Senate amendment Passed 352–64 See who voted →
Dec 6, 2007 Senate · vote #415 On Passage of the Bill H.R. 3996 Passed 88–5 See who voted →
Dec 6, 2007 Senate · vote #414 On the Cloture Motion H.R. 3996 Rejected 46–48 See who voted →
Nov 9, 2007 House · vote #1081 On Passage Passed 216–193 See who voted →
 Amendments to this bill 2

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

1 agreed to 1 with no recorded outcome

AmendmentSponsorPurposeStatusLatest action
SAMDT 3,804 – To amend the Internal Revenue Code of 1986 to extend alternative minimum tax relief. Agreed to Dec 6, 2007
HAMDT 897 – An amendment in the nature of a substitute considered as adopted and made in order as original text for the p… No recorded outcome –
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 Latest action December 26, 2007

Became Public Law No: 110-166.

 Plain-English summary Congressional Research Service

(This measure has not been amended since it was passed by the Senate on December 6, 2007. The summary of that version is repeated here.)

Tax Increase Prevention Act of 2007 - Amends the Internal Revenue Code to extend through 2007 for individual taxpayers: (1) the increased alternative minimum tax (AMT) exemption amounts; and (2) the offset of nonrefundable personal tax credits against regular and AMT liability.

 Related & companion bills 9
  • HRES 809 Procedurally related Providing for consideration of the bill (H.R. 3996) to amend the Internal Revenue Code of 1986 to extend certain expiri…
  • HRES 894 Procedurally related Providing for consideration of the Senate amendment to the bill (H.R. 3996) to amend the Internal Revenue Code of 1986 …
  • HR 2782 To amend the Internal Revenue Code of 1986 to extend the deduction for qualified tuition and related expenses.
  • HR 3630 Enhancing Education through Tax Relief Act of 2007
  • HR 3879 To amend the Internal Revenue Code of 1986 to extend the deduction for qualified tuition and related expenses.
  • HR 3970 Tax Reduction and Reform Act of 2007
  • HR 4086 Healthy Families and Dedicated Teachers Tax Relief Act of 2007
  • S 2234 A bill to amend the Internal Revenue Code of 1986 to extend the deduction for qualified tuition and related expenses.
  • S 2432 AMT Equity Act of 2007
 Bill text 7 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3996: Tax Increase Prevention Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-HR-3996/
MLA
"H.R. 3996: Tax Increase Prevention Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-3996/.
Bluebook (legal)
H.R. 3996, 110th Cong. (2026), https://openamerica.io/bill/110-HR-3996/.
Markdown link
[H.R. 3996: Tax Increase Prevention Act of 2007](https://openamerica.io/bill/110-HR-3996/)
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