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H.R. 5333 112th Congress House

Middle Class Tax Fairness Act of 2012

Official title: To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes, and for other purposes.

Introduced: May 7, 2012 See on congress.gov
Taxation Budget deficits and national debtIncome tax deductionsIncome tax ratesSales and excise taxesState and local taxation
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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
May 7, 2012
Introduced in House
May 7, 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.
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 Latest action May 7, 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.

 Plain-English summary Congressional Research Service

Middle Class Tax Fairness Act of 2012 - Amends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.

Requires an individual taxpayer whose adjusted gross income exceeds $1 million to pay a minimum tax rate of 30% of the excess of the taxpayer's adjusted gross income over the taxpayer's modified charitable contribution deduction for the taxable year (tentative fair share tax). Establishes the amount of such tax as the excess (if any) of the tentative fair share tax over the excess of: (1) the sum of the taxpayer's regular tax liability, the alternative minimum tax (AMT) amount, and the payroll tax for the taxable year; over (2) certain tax credits. Provides for a phase-in of such tax. Requires an inflation adjustment to the $1 million income threshold for taxable years beginning after 2013.

Requires any savings resulting from the enactment of this Act to be used for federal budget deficit reduction or reduction of the federal debt.

 Related & companion bills 9
  • HR 445 To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.
  • HR 476 To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.
  • HR 3903 Paying a Fair Share Act of 2012
  • HR 5727 Rebuild America Act
  • S 24 A bill to amend the Internal Revenue Code of 1986 to permanently extend the election to deduct State and local sales ta…
  • S 80 A bill to provide a permanent deduction for State and local general sales taxes.
  • S 2059 Paying a Fair Share Act of 2012
  • S 2230 Paying a Fair Share Act of 2012
  • S 2252 Rebuild America Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H.R. 5333: Middle Class Tax Fairness Act of 2012. 112th Congress. Open America. https://openamerica.io/bill/112-HR-5333/
MLA
"H.R. 5333: Middle Class Tax Fairness Act of 2012." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-5333/.
Bluebook (legal)
H.R. 5333, 112th Cong. (2026), https://openamerica.io/bill/112-HR-5333/.
Markdown link
[H.R. 5333: Middle Class Tax Fairness Act of 2012](https://openamerica.io/bill/112-HR-5333/)
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