H.R. 15 (112th): Middle Class Tax Cut Act

Jul 30, 2012 (112th Congress, 2011–2013)
Died (Referred to Committee)
Sander Levin
Representative for Michigan's 12th congressional district
Read Text »
Last Updated
Jul 30, 2012
16 pages
Related Bills
S. 3412 (Related)
Middle Class Tax Cut Act

Passed Senate
Last Action: Jul 25, 2012

S. 3393 (Related)
Middle Class Tax Cut Act

Reported by Committee
Last Action: Jul 18, 2012


This bill was introduced on July 30, 2012, in a previous session of Congress, but was not enacted.

Introduced Jul 30, 2012
Referred to Committee Jul 30, 2012
Full Title

To amend the Internal Revenue Code of 1986 to provide tax relief to middle-class families.


No summaries available.

Primary Source

THOMAS.gov (The Library of Congress)

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H.R. stands for House of Representatives bill.

A bill must be passed by both the House and Senate in identical form and then be signed by the president to become law.

The bill’s title was written by its sponsor.

GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

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.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

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