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HR 206 112th Congress House

To amend the Internal Revenue Code of 1986 to prevent pending tax increases, and for other purposes.

Introduced: January 6, 2011 See on congress.gov
Taxation Business investment and capitalCapital gains taxGeneral taxation mattersHigher education
More subjectsShow fewer subjects
Income tax creditsIncome tax deductionsIncome tax ratesSales and excise taxesSmall businessState and local taxationStudent aid and college costsTax treatment of familiesTransfer and inheritance taxes
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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 6, 2011
Referred to the House Committee on Ways and Means.
Jan 6, 2011
Introduced in House
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 Latest action January 6, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Makes permanent: (1) the Economic Growth and Tax Relief Reconciliation Act of 2001; and (2) the reductions in tax rates for dividend and capital gain income enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2003.

Amends the Internal Revenue Code to make permanent: (1) the tax deductions for state and local sales taxes and for tuition and related expenses; and (2) the increased expensing allowance (i.e., $125,000) for depreciable business assets, including computer software.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 206: To amend the Internal Revenue Code of 1986 to prevent pending tax increases, and for other purposes.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-206/
MLA
"H.R. 206: To amend the Internal Revenue Code of 1986 to prevent pending tax increases, and for other purposes.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-206/.
Bluebook (legal)
H.R. 206, 112th Cong. (2026), https://openamerica.io/bill/112-HR-206/.
Markdown link
[H.R. 206: To amend the Internal Revenue Code of 1986 to prevent pending tax increases, and for other purposes.](https://openamerica.io/bill/112-HR-206/)
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