Skip to main content
HR 15 112th Congress House Taxation Business investment and capital Capital gains tax Computers and information technology Income tax credits Income tax deductions Income tax rates Poverty and welfare assistance Student aid and college costs Tax administration and collection, taxpayers Tax treatment of families Wages and earnings

Middle Class Tax Cut Act

Introduced: July 30, 2012 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Dec 4, 2012
Motion to Discharge Committee filed by Mr. Walz (MN). Petition No: 112-6. (Discharge petition text with signatures.)
Jul 30, 2012
Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Jul 30, 2012
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Middle Class Tax Cut Act - Extends through 2013 for a taxpayer whose income is $200,000 or less ($250,000 for married couples filing a joint return): (1) the tax rate reductions and other tax benefits of the Economic Growth and Tax Relief Reconciliation Act of 2001, and (2) the reduction in the tax rate for dividend and capital gain income enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2003. Increases income tax rates and phases-out personal exemptions and itemized deductions for certain high-income taxpayers.

Amends the Internal Revenue Code to extend through 2013: (1) the increased American Opportunity tax credit, (2) the increase in the refundable portion of the child tax credit, (3) the increased earned income tax credit percentage for three or more qualifying children, (4) the disregard of tax refunds in determining eligibility for federal and federally-assisted programs, and (5) the election to expense depreciable business assets.

Extends for one year: (1) the increased exemption amount for the alternative minimum tax (AMT), and (2) the offset against the AMT of certain nonrefundable personal tax credits.

Provides that the budgetary effects of this Act shall not be taken into account under the Statutory Pay-As-You-Go Act of 2010.

What's happening now December 4, 2012

Motion to Discharge Committee filed by Mr. Walz (MN). Petition No: 112-6. (<a href="http://clerk.house.gov/112/lrc/pd/petitions/DisPet0006.xml ">Discharge petition</a> text with signatures.)

 Related & companion bills 3
  • HR 6262 Related bill Middle Class and Small Business Tax Relief Act of 2012
  • S 3393 Related bill Middle Class Tax Cut Act
  • S 3412 Related bill Middle Class Tax Cut Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 20
All 20 Democratic 18
D
Green, Al
Texas · Dec 12, 2012
 D
Castor, Kathy
Florida · Jul 31, 2012
 D
DeLauro, Rosa L.
Connecticut · Jul 31, 2012
 D
Larsen, Rick
Washington · Jul 31, 2012
 D
Markey, Edward J.
Massachusetts · Jul 31, 2012
 D
McCollum, Betty
Minnesota · Jul 31, 2012
 D
McGovern, James P.
Massachusetts · Jul 31, 2012
 D
Chu, Judy
California · Jul 30, 2012
 D
Clyburn, James E.
South Carolina · Jul 30, 2012
CROWLEY, JOSEPH
· Jul 30, 2012
 D
Hoyer, Steny H.
Maryland · Jul 30, 2012
 D
Larson, John B.
Connecticut · Jul 30, 2012
 D
Neal, Richard E.
Massachusetts · Jul 30, 2012
 D
Pelosi, Nancy
California · Jul 30, 2012
 D
Pingree, Chellie
Maine · Jul 30, 2012
Richmond, Cedric
· Jul 30, 2012
 D
Schakowsky, Janice D.
Illinois · Jul 30, 2012
 D
Tonko, Paul
New York · Jul 30, 2012
 D
Van Hollen, Chris
Maryland · Jul 30, 2012
 D
Welch, Peter
Vermont · Jul 30, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 15: Middle Class Tax Cut Act. 112th Congress. Open America. https://openamerica.io/bill/112-HR-15/
MLA
"H.R. 15: Middle Class Tax Cut Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-15/.
Bluebook (legal)
H.R. 15, 112th Cong. (2026), https://openamerica.io/bill/112-HR-15/.
Markdown link
[H.R. 15: Middle Class Tax Cut Act](https://openamerica.io/bill/112-HR-15/)
Report a problem