Tax Increase Prevention Act of 2007
Public Law 110-166 · H.R. 3996 · 110th Congress · began in the House
Signed by George W. Bush (R) on Dec 26, 2007 · Taxation
Sponsor: Rep. Charlie Rangel (D-NY-15)
Cosponsors: None
Passage votesYeaNay
- HouseRecorded vote: 352 yea, 64 nay352–64
- SenateRecorded vote: 88 yea, 5 nay88–5
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
Tax Increase Prevention Act of 2007 - Amends the Internal Revenue Code to extend through 2007 for individual taxpayers: (1) the increased alternative minimum tax (AMT) exemption amounts; and (2) the offset of nonrefundable personal tax credits against regular and AMT liability.
Who voted for it
Every House member of the 110th Congress on the ideology compass. Highlighted: the 352 who voted yea on final passage. Faded: everyone else, including those who voted nay, did not vote, or had not yet taken office.
352 yea64 nay17 present or did not vote
Democrats who voted yea(157)
Rep. Barbara LeeD-CA-9
Rep. Yvette ClarkeD-NY-11
Rep. Keith EllisonD-MN-5
Rep. Maurice HincheyD-NY-22
Rep. John OlverD-MA-1
Rep. Mike HondaD-CA-15
Rep. Raúl GrijalvaD-AZ-7
Rep. Maxine WatersD-CA-35
Rep. Tammy BaldwinD-WI-2
Rep. Donald PayneD-NJ-10
Rep. Gwen MooreD-WI-4
Rep. Barney FrankD-MA-4
Rep. Nydia VelázquezD-NY-12
Rep. Bob FilnerD-CA-51
Rep. John LewisD-GA-5
Rep. Louise SlaughterD-NY-28
Rep. John ConyersD-MI-14
Rep. Jan SchakowskyD-IL-9
Rep. Wm. ClayD-MO-1
Rep. Danny DavisD-IL-7
Rep. Diane WatsonD-CA-33
Rep. Sheila Jackson LeeD-TX-18
Rep. Jesse JacksonD-IL-2
Rep. José SerranoD-NY-16
Rep. Jim McGovernD-MA-3
Rep. Ed MarkeyD-MA-7
Rep. Mazie HironoD-HI-2
Rep. Carolyn KilpatrickD-MI-13
Rep. Neil AbercrombieD-HI-1
Rep. Bennie ThompsonD-MS-2
Rep. Hilda SolisD-CA-32
Rep. Ed TownsD-NY-10- Rep. Albert WynnD-MD-4
- Rep. Stephanie JonesD-OH-11
Rep. Niki TsongasD-MA-5
Rep. Emanuel CleaverD-MO-5
Rep. Sam FarrD-CA-17
Rep. Grace NapolitanoD-CA-38
Rep. Hank JohnsonD-GA-4
Rep. Earl BlumenauerD-OR-3
Rep. John DingellD-MI-15
Rep. Rush HoltD-NJ-12
Rep. John TierneyD-MA-6
Rep. Frank PalloneD-NJ-6
Rep. Jerrold NadlerD-NY-8
Rep. Betty SuttonD-OH-13
Rep. Doris MatsuiD-CA-5
Rep. Joe CrowleyD-NY-7
Rep. Richard NealD-MA-2
Rep. Debbie Wasserman SchultzD-FL-20
Rep. Lucille Roybal-AllardD-CA-34
Rep. Robert BradyD-PA-1
Rep. Gregory MeeksD-NY-6
Rep. Charlie RangelD-NY-15
Rep. Zoe LofgrenD-CA-16
Rep. Chaka FattahD-PA-2
Rep. Al GreenD-TX-9
Rep. Charlie GonzalezD-TX-20
Rep. Michael DoyleD-PA-14
Rep. Bill PascrellD-NJ-8
Rep. James OberstarD-MN-8
Rep. Laura RichardsonD-CA-37
Rep. Alan MollohanD-WV-1
Rep. Rosa DeLauroD-CT-3
Rep. Elijah CummingsD-MD-7
Rep. Bobby RushD-IL-1
Rep. John SarbanesD-MD-3
Rep. Peter ViscloskyD-IN-1
Rep. Jay InsleeD-WA-1
Rep. Nick RahallD-WV-3
Rep. Diana DeGetteD-CO-1
Rep. Tim RyanD-OH-17
Rep. Corrine BrownD-FL-3
Rep. Gary AckermanD-NY-5
Rep. Patrick KennedyD-RI-1
Rep. John MurthaD-PA-12
Rep. Steven RothmanD-NJ-9
Rep. Carolyn MaloneyD-NY-14
Rep. Nita LoweyD-NY-18
Rep. Anna EshooD-CA-14
Rep. Eliot EngelD-NY-17
Rep. Howard BermanD-CA-28
Rep. Steve CohenD-TN-9
Rep. Anthony WeinerD-NY-9
Rep. Chris Van HollenD-MD-8
Rep. Joe BacaD-CA-43
Rep. Albio SiresD-NJ-13- Rep. Tom LantosD-CA-12
Rep. Rubén HinojosaD-TX-15
Rep. Timothy BishopD-NY-1
Rep. Sander LevinD-MI-12
Rep. Dale KildeeD-MI-5
Rep. Brian HigginsD-NY-27
Rep. Jim LangevinD-RI-2
Rep. Tom AllenD-ME-1
Rep. Stephen LynchD-MA-9
Rep. Ellen TauscherD-CA-10
Rep. Brad MillerD-NC-13
Rep. David ScottD-GA-13
Rep. Sanford BishopD-GA-2
Rep. David WuD-OR-1
Rep. Marcy KapturD-OH-9
Rep. Susan DavisD-CA-53
Rep. Steve IsraelD-NY-2
Rep. Carolyn McCarthyD-NY-4
Rep. Phil HareD-IL-17
Rep. Silvestre ReyesD-TX-16
Rep. John YarmuthD-KY-3
Rep. David LoebsackD-IA-2
Rep. Paul HodesD-NH-2
Rep. Carol Shea-PorterD-NH-1
Rep. Tom UdallD-NM-3
Rep. Adam SchiffD-CA-29
Rep. Joe CourtneyD-CT-2
Rep. Russ CarnahanD-MO-3
Rep. A. Dutch RuppersbergerD-MD-2
Rep. Christopher MurphyD-CT-5
Rep. Norm DicksD-WA-6
Rep. John HallD-NY-19
Rep. Rick BoucherD-VA-9
Rep. Allyson SchwartzD-PA-13
Rep. Ciro RodriguezD-TX-23
Rep. Bruce BraleyD-IA-1
Rep. Michael ArcuriD-NY-24
Rep. Vic SnyderD-AR-2
Rep. Bob EtheridgeD-NC-2
Rep. Artur DavisD-AL-7
Rep. John SprattD-SC-5
Rep. Ike SkeltonD-MO-4
Rep. Leonard BoswellD-IA-3
Rep. Steve KagenD-WI-8
Rep. Shelley BerkleyD-NV-1
Rep. Charles WilsonD-OH-6
Rep. Daniel LipinskiD-IL-3
Rep. Chet EdwardsD-TX-17
Rep. Ed PerlmutterD-CO-7
Rep. Joe SestakD-PA-7
Rep. Earl PomeroyD-ND
Rep. Ron KleinD-FL-22
Rep. Tim HoldenD-PA-17
Rep. Mark UdallD-CO-2
Rep. Kirsten GillibrandD-NY-20
Rep. Jerry McNerneyD-CA-11
Rep. Zack SpaceD-OH-18
Rep. Tim MahoneyD-FL-16
Rep. Mike McIntyreD-NC-7
Rep. Dan BorenD-OK-2
Rep. Gabrielle GiffordsD-AZ-8
Rep. Melissa BeanD-IL-8
Rep. Brad EllsworthD-IN-8
Rep. Christopher CarneyD-PA-10
Rep. Harry MitchellD-AZ-5
Rep. Jason AltmireD-PA-4
Rep. Jim MarshallD-GA-8
Rep. Joe DonnellyD-IN-2
Rep. John BarrowD-GA-12
Rep. Nick LampsonD-TX-22
Republicans who voted yea(195)
Rep. Chris SmithR-NJ-4
Rep. Frank LoBiondoR-NJ-2
Rep. Christopher ShaysR-CT-4
Rep. Tim MurphyR-PA-18
Rep. John McHughR-NY-23
Rep. Timothy JohnsonR-IL-15
Rep. Mike FergusonR-NJ-7
Rep. Jim WalshR-NY-25
Rep. Steven LaTouretteR-OH-14
Rep. Ray LaHoodR-IL-18
Rep. Walter JonesR-NC-3
Rep. Ileana Ros-LehtinenR-FL-18
Rep. David ReichertR-WA-8
Rep. Jim GerlachR-PA-6
Rep. Jon PorterR-NV-3
Rep. Jim SaxtonR-NJ-3
Rep. Mark KirkR-IL-10
Rep. Michael CastleR-DE
Rep. Charles DentR-PA-15
Rep. Jo Ann EmersonR-MO-8
Rep. Shelley CapitoR-WV-2
Rep. Rick RenziR-AZ-1
Rep. Phil EnglishR-PA-3
Rep. Ralph RegulaR-OH-16
Rep. Michael TurnerR-OH-3
Rep. Randy KuhlR-NY-29
Rep. Mike SimpsonR-ID-2
Rep. Lincoln Diaz-BalartR-FL-21
Rep. Todd PlattsR-PA-19
Rep. Heather WilsonR-NM-1
Rep. Frank WolfR-VA-10
Rep. Don YoungR-AK
Rep. Pete KingR-NY-3
Rep. Candice MillerR-MI-10
Rep. Jeff FortenberryR-NE-1
Rep. Mario Diaz-BalartR-FL-25
Rep. Ed WhitfieldR-KY-1
Rep. Deborah PryceR-OH-15
Rep. Jim RamstadR-MN-3
Rep. Rodney FrelinghuysenR-NJ-11
Rep. Dave HobsonR-OH-7
Rep. Greg WaldenR-OR-2
Rep. Thad McCotterR-MI-11
Rep. Tom LathamR-IA-4
Rep. W. Bill YoungR-FL-10
Rep. Robin HayesR-NC-8
Rep. Tom DavisR-VA-11
Rep. Denny RehbergR-MT
Rep. Charles BoustanyR-LA-7
Rep. John PetersonR-PA-5
Rep. Chip PickeringR-MS-3
Rep. Rodney AlexanderR-LA-5
Rep. Fred UptonR-MI-6
Rep. Joe KnollenbergR-MI-9
Rep. Mike RogersR-AL-3
Rep. Vernon EhlersR-MI-3
Rep. Thomas ReynoldsR-NY-26
Rep. Vern BuchananR-FL-13
Rep. Jerry LewisR-CA-41
Rep. Mary Bono MackR-CA-45
Rep. Roger WickerR-MS-1
Rep. Jerry MoranR-KS-1
Rep. Gus BilirakisR-FL-9
Rep. Robert AderholtR-AL-4
Rep. Kenny HulshofR-MO-9
Rep. John BoozmanR-AR-3
Rep. Frank LucasR-OK-3
Rep. Henry BrownR-SC-1
Rep. Todd TiahrtR-KS-4
Rep. Ginny Brown-WaiteR-FL-5
Rep. Robert WittmanR-VA-1
Rep. Hal RogersR-KY-5
Rep. Ander CrenshawR-FL-4
Rep. Ken CalvertR-CA-44
Rep. Tom ColeR-OK-4- Rep. Richard BakerR-LA-6
Rep. Judy BiggertR-IL-13
Rep. Cathy McMorris RodgersR-WA-5
Rep. Terry EverettR-AL-2
Rep. Jim McCreryR-LA-4
Rep. Jo BonnerR-AL-1
Rep. Pat TiberiR-OH-12
Rep. Sam GravesR-MO-6
Rep. Mike RogersR-MI-8
Rep. Bill ShusterR-PA-9
Rep. Randy ForbesR-VA-4
Rep. Thelma DrakeR-VA-2
Rep. John ShimkusR-IL-19
Rep. Mary FallinR-OK-5
Rep. Mark SouderR-IN-3
Rep. Duncan HunterR-CA-52
Rep. Ralph HallR-TX-4
Rep. Spencer BachusR-AL-6
Rep. Ron LewisR-KY-2
Rep. Elton GalleglyR-CA-24
Rep. Geoff DavisR-KY-4
Rep. Dave CampR-MI-4
Rep. Zach WampR-TN-3
Rep. Lamar SmithR-TX-21
Rep. Kay GrangerR-TX-12
Rep. John DoolittleR-CA-4
Rep. Lee TerryR-NE-2
Rep. Roscoe BartlettR-MD-6
Rep. Michael McCaulR-TX-10
Rep. Vito FossellaR-NY-13
Rep. Doc HastingsR-WA-4
Rep. Ric KellerR-FL-8
Rep. Buck McKeonR-CA-25
Rep. Bob GoodlatteR-VA-6
Rep. Virgil GoodeR-VA-5
Rep. Jean SchmidtR-OH-2
Rep. Kevin McCarthyR-CA-22
Rep. Peter RoskamR-IL-6
Rep. Steve PearceR-NM-2
Rep. David DreierR-CA-26
Rep. Donald ManzulloR-IL-16
Rep. Steve BuyerR-IN-4
Rep. John MicaR-FL-7
Rep. Adam PutnamR-FL-12
Rep. Roy BluntR-MO-7
Rep. Dave WeldonR-FL-15
Rep. Kevin BradyR-TX-8
Rep. Pete HoekstraR-MI-2
Rep. Michael BurgessR-TX-26
Rep. Dean HellerR-NV-2
Rep. Louie GohmertR-TX-1
Rep. Robert LattaR-OH-5
Rep. Tom PetriR-WI-6
Rep. Devin NunesR-CA-21
Rep. George RadanovichR-CA-19
Rep. Rob BishopR-UT-1
Rep. John CarterR-TX-31
Rep. Tim WalbergR-MI-7
Rep. Wally HergerR-CA-2
Rep. Adrian SmithR-NE-3
Rep. Joe BartonR-TX-6
Rep. John CulbersonR-TX-7
Rep. Daniel LungrenR-CA-3
Rep. Brian BilbrayR-CA-50
Rep. Howard CobleR-NC-6
Rep. Marilyn MusgraveR-CO-4
Rep. John KlineR-MN-2
Rep. John SullivanR-OK-1
Rep. Steve ChabotR-OH-1
Rep. Jack KingstonR-GA-1
Rep. David DavisR-TN-1
Rep. Cliff StearnsR-FL-6
Rep. Darrell IssaR-CA-49
Rep. Mac ThornberryR-TX-13
Rep. John BoehnerR-OH-8
Rep. Ted PoeR-TX-2
Rep. Michele BachmannR-MN-6
Rep. Joseph PittsR-PA-16
Rep. Dan BurtonR-IN-5
Rep. Joe WilsonR-SC-2
Rep. Kenny MarchantR-TX-24
Rep. Bob InglisR-SC-4
Rep. Sue MyrickR-NC-9
Rep. Michael ConawayR-TX-11
Rep. Paul RyanR-WI-1
Rep. Pete SessionsR-TX-32
Rep. Phil GingreyR-GA-11
Rep. Eric CantorR-VA-7
Rep. Connie MackR-FL-14
Rep. Patrick McHenryR-NC-10
Rep. Dana RohrabacherR-CA-46
Rep. Randy NeugebauerR-TX-19
Rep. John LinderR-GA-7
Rep. Todd AkinR-MO-2
Rep. Tom FeeneyR-FL-24
Rep. Marsha BlackburnR-TN-7
Rep. Tom PriceR-GA-6
Rep. Virginia FoxxR-NC-5
Rep. Steve KingR-IA-5
Rep. Chris CannonR-UT-3
Rep. Sam JohnsonR-TX-3
Rep. Bill SaliR-ID-1
Rep. Jeff MillerR-FL-1
Rep. Jim JordanR-OH-4
Rep. Scott GarrettR-NJ-5
Rep. Nathan DealR-GA-9
Rep. Lynn WestmorelandR-GA-3
Rep. J. Gresham BarrettR-SC-3
Rep. Ed RoyceR-CA-40
Rep. Jimmy DuncanR-TN-2
Rep. Mike PenceR-IN-6
Rep. James SensenbrennerR-WI-5
Rep. Tom TancredoR-CO-6
Rep. Doug LambornR-CO-5
Rep. John ShadeggR-AZ-3
Rep. Jeb HensarlingR-TX-5
Rep. John CampbellR-CA-48
Rep. Trent FranksR-AZ-2
Rep. Paul BrounR-GA-10
Rep. Jeff FlakeR-AZ-6
Data notes
The House’s recorded vote on the final version of the law (roll call 1174 in Voteview), matched to the vote the record cites and checked against its totals. Positions are each member’s DW-NOMINATE score for that Congress, as on the Ideology page; left to right is more liberal to more conservative. Paired and announced yea votes count as yea. Lists follow the compass, most liberal first. A name links to a profile only for members of the current Congress. A law passed by voice vote or unanimous consent has no member list, and neither does a vote Voteview has not yet recorded.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Related bills
9 bills the Library of Congress relates to this one.
H.R. 2782Related bill
To amend the Internal Revenue Code of 1986 to extend the deduction for qualified tuition and related expenses.
H.R. 3630Related bill
Enhancing Education through Tax Relief Act of 2007
H.R. 3879Related bill
To amend the Internal Revenue Code of 1986 to extend the deduction for qualified tuition and related expenses.
H.R. 3970Related bill
Tax Reduction and Reform Act of 2007
H.R. 4086Related bill
Healthy Families and Dedicated Teachers Tax Relief Act of 2007
H.Res. 809Procedurally-related
Providing for consideration of the bill (H.R. 3996) to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.
H.Res. 894Procedurally-related
Providing for consideration of the Senate amendment to the bill (H.R. 3996) to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.
S. 2234Related bill
A bill to amend the Internal Revenue Code of 1986 to extend the deduction for qualified tuition and related expenses.
S. 2432Related bill
AMT Equity Act of 2007
Data notes
Related bills are identified by the Congressional Research Service, the House and the Senate: companion and identical bills, bills with similar text, bills that were folded into this law, and rules that brought it to the floor. A bill that is itself a public law in this site’s data links here; the others link to Congress.gov.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 36 actions.
- Dec 26, 2007Became lawBecame law · Became Public Law No: 110-166.
- Became lawBecame law · Signed by President.
- Dec 20, 2007FloorFloor · Presented to President.
- Dec 19, 2007Resolving differencesResolving differences · Motion to reconsider laid on the table Agreed to without objection.
- Resolving differencesResolving differences · On motion that the House suspend the rules and agree to the Senate amendment Agreed to by the Yeas and Nays: (2/3 required): 352 - 64 (Roll no. 1183).House roll call 1183
- Resolving differencesResolving differences · Mr. Rangel moved that the House suspend the rules and agree to the Senate amendment.
- FloorFloor · DEBATE - The House proceeded with forty minutes of debate on the motion to suspend the rules and agree to the Senate amendment on H.R. 3996.
- FloorFloor · Rules Committee Resolution H. Res. 894 Reported to House. Rule provides for consideration of H.R. 3996 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions. Measure will be considered read. Bill is closed to amendments.
- OtherOther · Cleared for White House.
- OtherOther · Resolving differences -- House actions: On motion that the House suspend the rules and agree to the Senate amendment Agreed to by the Yeas and Nays: (2/3 required): 352 - 64 (Roll no. 1183).House roll call 1183
- Dec 17, 2007FloorFloor · Message on Senate action sent to the House.
- Dec 6, 2007FloorFloor · Passed Senate with an amendment by Yea-Nay Vote. 88 - 5. Record Vote Number: 415.Senate roll call 415
- FloorFloor · Measure laid before Senate by unanimous consent.
- FloorFloor · Motion by Senator Reid to reconsider the vote by which cloture on the motion to proceed was not invoked (Record Vote No. 414) entered in Senate.
- FloorFloor · Cloture on the motion to proceed to the measure not invoked in Senate by Yea-Nay Vote. 46 - 48. Record Vote Number: 414.Senate roll call 414
- Dec 5, 2007FloorFloor · Motion to proceed to measure considered in Senate.
- FloorFloor · Motion to proceed to consideration of measure withdrawn in Senate.
- Dec 4, 2007FloorFloor · Cloture motion on the motion to proceed to the measure presented in Senate.
- FloorFloor · Motion to proceed to consideration of measure made in Senate.
- Nov 14, 2007CalendarCalendar · Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 487.
- Nov 13, 2007CalendarCalendar · Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
- Nov 9, 2007FloorFloor · On passage Passed by the Yeas and Nays: 216 - 193 (Roll no. 1081).House roll call 1081
- FloorFloor · Motion to reconsider laid on the table Agreed to without objection.
- FloorFloor · The previous question was ordered pursuant to the rule.
- FloorFloor · DEBATE - The House resumed debate on H.R. 3996.
- FloorFloor · DEBATE - The House proceeded with one hour of debate on H.R. 3996.
- FloorFloor · Rule provides for consideration of H.R. 3996 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. A specified amendment is in order. Al…
- FloorFloor · Considered under the provisions of rule H. Res. 809.
- FloorFloor · Rule H. Res. 809 passed House.
- Nov 8, 2007FloorFloor · Rules Committee Resolution H. Res. 809 Reported to House. Rule provides for consideration of H.R. 3996 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will…
Data notes
Every action the Library of Congress lists for the bill, from introduction to signing, plus the dated committee hearings. The source lists many steps twice (the chamber’s own entry and the Library of Congress copy, or a presidential and a became-law entry with the same words); those are shown once. Amendments are listed in their own section.
Amendments
2 amendments offered to the bill, with the last recorded step of each.
- Offered, no vote recorded
H.Amdt. 897HouseWays and Means Committee· offered Nov 9, 2007No vote recorded
An amendment in the nature of a substitute considered as adopted and made in order as original text for the purpose of further amendment.
Nov 9, 2007: House amendment offered
- Agreed to
S.Amdt. 3804SenateSen. Max BaucusD-MT· offered Dec 6, 2007Agreed to
To amend the Internal Revenue Code of 1986 to extend alternative minimum tax relief.
Dec 6, 2007: Amendment SA 3804 agreed to in Senate by Unanimous Consent.
Data notes
Amendments offered to this bill in either chamber, as the Library of Congress records them: each with a status read from its last recorded step: agreed to, rejected, withdrawn, ruled out of order, fell with another amendment, or offered with no vote recorded (most Senate amendments are only ever offered). The wording of each amendment is the source’s. Amendments to amendments and amendments to other bills are not listed.
Official record
The bill’s full text is on Congress.gov. Data through Oct 7, 2026.