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S 722 111th Congress Senate

Taxpayer Certainty and Relief Act of 2009

Official title: A bill to amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and … Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to provide for permanent alternative minimum tax relief, middle class tax relief, and estate tax relief, and to permanently extend certain expiring provisions, and for other purposes.

Introduced: March 26, 2009 See on congress.gov
Taxation Adoption and foster careCapital gains taxChild care and developmentIncome tax credits
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Income tax ratesInflation and pricesInterest, dividends, interest ratesTax treatment of familiesTransfer and inheritance taxesWages and earnings
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 26, 2009
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3921-3924)
Mar 26, 2009
Sponsor introductory remarks on measure. (CR S3920-3921)
Mar 26, 2009
Introduced in Senate
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 Latest action March 26, 2009

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3921-3924)

 Plain-English summary Congressional Research Service

Taxpayer Certainty and Relief Act of 2009 - Amends the Internal Revenue Code to: (1) make permanent the increased alternative minimum tax (AMT) exemption amounts and the offsets against such tax for nonrefundable tax credits; (2) adjust such AMT exemption amounts for inflation after 2009; (3) make reductions in individual income tax rates and capital gains and dividend tax rates enacted by the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) permanent; (4) make expanded eligibility for the child tax credit permanent; (5) increase the earned income tax credit rate for taxpayers with three or more children; (6) make estate, gift, and generation-skipping transfer provisions in effect in 2009 permanent and adjust estate and gift tax unified credit amounts for inflation after 2010; and (7) allow surviving spouses to increase their estate and gift tax unified credit by any unused credit amounts of a deceased spouse.

Repeals EGTRRA sunset dates for: (1) marriage penalty relief provisions; and (2) increases in the dependent care, adoption assistance, and earned income tax credit.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Schumer, Charles E.
New York · Mar 26, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). S. 722: Taxpayer Certainty and Relief Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-S-722/
MLA
"S. 722: Taxpayer Certainty and Relief Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-722/.
Bluebook (legal)
S. 722, 111th Cong. (2026), https://openamerica.io/bill/111-S-722/.
Markdown link
[S. 722: Taxpayer Certainty and Relief Act of 2009](https://openamerica.io/bill/111-S-722/)
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