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S 1917 112th Congress Senate Taxation Employment taxes Government trust funds Income tax credits Income tax deductions Income tax rates Inflation and prices Self-employed Social security and elderly assistance Wages and earnings

Middle Class Tax Cut Act of 2011

Introduced: November 28, 2011 See on congress.gov
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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 9 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 1, 2011
Motion to proceed to consideration of measure, under the order of 12/1/2011, not having achieved the required 60 votes in the affirmative, was rejected in Senate by Yea-Nay. 51 - 49. Record Vote Number: 219.
Dec 1, 2011
Motion to proceed to measure considered in Senate. (consideration: CR S8138-8139)
Dec 1, 2011
Cloture motion on the motion to proceed to the measure withdrawn by unanimous consent in Senate.
Nov 30, 2011
Motion to proceed to consideration of measure withdrawn in Senate. (consideration: CR S8011)
Nov 30, 2011
Cloture motion on the motion to proceed to the measure presented in Senate. (consideration: CR S8011; text: CR S8011)
Nov 30, 2011
Motion to proceed to consideration of measure made in Senate. (consideration: CR S8011-8012)
Nov 29, 2011
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 238.
Nov 28, 2011
Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Nov 28, 2011
Introduced in Senate
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 Plain-English summary Congressional Research Service

Middle Class Tax Cut Act of 2011 - Reduces employment tax rates in calendar year 2012 (payroll tax holiday period) for both employers and employees to 3.1%.  Limits the reduction for employers to the first $5 million of wages paid by the employer in 2012.

Reduces the tax rate on the first $5 million of net earning of a self-employed taxpayer.

Allows nongovernmental employers a tax credit for payroll increases in the last quarter of 2011 and in 2012.

Appropriates funds to the social security trust funds to compensate for any revenue loss to such funds from the reduction in rates and the tax credit allowed by this Act.

Amends the Internal Revenue Code to impose on individual taxpayers in taxable years beginning after 2012 an additional tax equal to 3.25% of so much of their modified adjusted gross income as exceeds $1 million.  Defines "modified adjusted gross income" as adjusted gross income reduced by any deduction allowed for investment interest.  Provides for an inflation adjustment to the $1 million threshold amount for taxable years beginning after 2013.

What's happening now December 1, 2011

Motion to proceed to consideration of measure, under the order of 12/1/2011, not having achieved the required 60 votes in the affirmative, was rejected in Senate by Yea-Nay. 51 - 49. Record Vote Number: 219.

 Related & companion bills 5
  • HR 12 Related bill American Jobs Act of 2011
  • HR 3746 Related bill Tax Cuts for the Middle Class Act
  • S 1549 Related bill American Jobs Act of 2011
  • S 1660 Related bill American Jobs Act of 2011
  • S 1944 Related bill Middle Class Tax Cut Act of 2011
 Bill text 1 version

Source documents hosted by congress.gov.

 Cosponsors 4
All 4 Democratic 4
D
Blumenthal, Richard
Connecticut · Nov 29, 2011
 D
Durbin, Richard J.
Illinois · Nov 29, 2011
 D
Whitehouse, Sheldon
Rhode Island · Nov 29, 2011
 D
Schumer, Charles E.
New York · Nov 28, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1917: Middle Class Tax Cut Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-S-1917/
MLA
"S. 1917: Middle Class Tax Cut Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-1917/.
Bluebook (legal)
S. 1917, 112th Cong. (2026), https://openamerica.io/bill/112-S-1917/.
Markdown link
[S. 1917: Middle Class Tax Cut Act of 2011](https://openamerica.io/bill/112-S-1917/)
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