H.R.4853
Latest Title: Middle Class Tax Relief Act of 2010
Sponsor: Rep Oberstar, James L. [MN-8] (introduced 3/16/2010)      Cosponsors (5)
Related Bills: H.RES.1745H.R.1512H.R.3607H.R.4217H.R.4915H.R.4957H.R.5147H.R.5611,
H.R.5900H.R.6190H.R.6467H.R.6473S.3187
Latest Major Action: 12/2/2010 Resolving differences — House actions. Status: On motion that the House agree with an amendment to the Senate amendment Agreed to by the Yeas and Nays: 234 – 188 (Roll no. 604).
Latest Action: 12/9/2010 Motion by Senator Reid to refer to Senate Committee on Finance the House Message with instructions to report back forthwith with amendment SA 4755 made in Senate.


Jump to: Summary, Major Actions, All Actions, Titles, Cosponsors, Committees, Related Bill Details, Amendments


SUMMARY AS OF:
12/2/2010–House agreed to Senate amendment with amendment.    (There are 3 other summaries)

Middle Class Tax Relief Act of 2010 – Title I: Middle Class Tax Relief Made Permanent – (Sec. 101) Eliminates the general terminating date (i.e., December 31, 2010) of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) with respect to individual income tax rate reductions, tax benefits related to children and adoption, marriage penalty relief, and education tax relief, thus making such tax benefits permanent, subject to limitations based on adjusted gross income thresholds set forth in this Act.

Eliminates the terminating date of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that applies to reductions in tax rates for capital gains and dividend income enacted by that Act, thus making such reductions permanent, subject to limitations based on adjusted gross income thresholds set forth in this Act.

(Sec. 102) Establishes permanent income tax rate reductions for individual taxpayers whose adjusted gross income is $200,000 or less ($250,000 for married couples filing joint tax returns).

Allows individual taxpayers whose adjusted gross income is $200,000 or less ($250,000 for married couples filing joint tax returns): (1) a permanent exemption from limitations on itemized deductions and personal exemptions; (2) a permanent 15% tax rate on capital gains and dividend income; and (3) a permanent increase in the refundable portion of the child tax credit.  Makes permanent the increase in the earned income tax credit and the modifications to such credit enacted by EGTRRA.

Title II: Expensing by Small Businesses of Certain Depreciable Assets – (Sec. 201) Increases to $125,000 the expensing allowance for depreciable business and investment property and to $500,000 the income threshold for the phaseout of such credit.  Provides for an annual inflation adjustment to such amounts. Makes permanent the treatment of certain computer software as depreciable property for purposes of the increased expensing allowance.

Title III: Extension of Alternative Minimum Tax Relief - (Sec. 301) Extends through 2011 the offset of certain nonrefundable tax credits against the alternative minimum tax (AMT).

(Sec. 302) Increases the AMT exemption amounts for single and married taxpayers in 2010 and 2011.

Makes the general terminating date of EGTRRA (i.e., December 31, 2010) inapplicable to increases in the AMT exemption amounts enacted by that Act.

Title IV: Budgetary Provision – Provides for compliance of the budgetary effects of this Act with the Statutory Pay-As-You-Go Act of 2010.


MAJOR ACTIONS:

3/16/2010 Introduced in House
3/17/2010 Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.
9/23/2010 Passed/agreed to in Senate: Passed Senate with an amendment by Unanimous Consent.
12/2/2010 Resolving differences — House actions: On motion that the House agree with an amendment to the Senate amendment Agreed to by the Yeas and Nays: 234 – 188 (Roll no. 604).

ALL ACTIONS:

3/16/2010:

Referred to the Committee on Transportation and Infrastructure, and in addition to the Committee on Ways and Means, 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.

3/16/2010:

Referred to House Transportation and Infrastructure

3/17/2010:

Referred to the Subcommittee on Aviation.

3/17/2010:

Referred to the Subcommittee on Highways and Transit.

3/16/2010:

Referred to House Ways and Means

3/17/2010 3:32pm:

Mr. Costello moved to suspend the rules and pass the bill.

3/17/2010 3:32pm:

Considered under suspension of the rules. (consideration: CR H1553-1558)

3/17/2010 3:32pm:

DEBATE – The House proceeded with forty minutes of debate on H.R. 4853.

3/17/2010 4:00pm:

On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H1553-1554)

3/17/2010 4:00pm:

Motion to reconsider laid on the table Agreed to without objection.

3/17/2010:

Received in the Senate.

3/18/2010:

Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

3/19/2010:

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 324.

9/23/2010:

Measure laid before Senate by unanimous consent. (consideration: CR S7388-7389)

9/23/2010:

S.AMDT.4656 Amendment SA 4656 proposed by Senator Dorgan for Senator Rockefeller. (consideration: CR S7389; text: CR S7389)
In the nature of a substitute.

9/23/2010:

S.AMDT.4656 Amendment SA 4656 agreed to in Senate by Unanimous Consent.

9/23/2010:

Passed Senate with an amendment by Unanimous Consent.

9/23/2010:

Message on Senate action sent to the House.

12/1/2010 6:47pm:

Rules Committee Resolution H. Res. 1745 Reported to House. It shall be in order to take from the Speaker’s table the bill H.R. 4853, with the Senate amendment thereto, and to consider in the House a motion offered by the Chairman of the Committee on Ways and Means or his designee that the House concur in the amendment of the Senate with the amendment printed in the report of the Committee on Rules accompanying this resolution. The rule also provides suspension authority through the legislative day of December 3, 2010.

12/2/2010 11:54am:

Rule H. Res. 1745 passed House.

12/2/2010 1:12pm:

Pursuant to the provisions of H. Res. 1745, the House moved to agree with an amendment to the Senate amendment. (consideration: CR H7874-7887, H7889-7890; text as received in House: CR H7874)

12/2/2010 1:12pm:

DEBATE – The House proceeded with one hour of debate on H.R. 4853.

12/2/2010 2:36pm:

POSTPONED PROCEEDINGS – At the conclusion of debate on agreeing to the Senate amendment with an amendment to H.R 4853, the Chair postponed further proceedings until a time to be announced.

12/2/2010 3:36pm:

The previous question was ordered pursuant to the rule. (consideration: CR H7889)

12/2/2010 3:55pm:

On motion that the House agree with an amendment to the Senate amendment Agreed to by the Yeas and Nays: 234 – 188 (Roll no. 604). (text as House agreed to Senate amendment with amendment: CR H7874-7876)

12/2/2010 3:55pm:

Motion to reconsider laid on the table Agreed to without objection.

12/2/2010:

Message on House action received in Senate and at desk: House amendment to Senate amendment.

12/2/2010:

Motion to concur in the House amendment to the Senate amendment to the bill (H.R. 4853) with an amendment (SA 4727) made in the Senate. (consideration: CR S8391-8392)

12/2/2010:

S.AMDT.4727 Amendment SA 4727 proposed by Senator Reid for Senator Baucus. (consideration: CR S8391)
To change the enactment date.

12/2/2010:

S.AMDT.4727 Cloture motion on the motion to concur in the House amendment to the Senate amendment with amendment (SA 4727) presented in Senate. (consideration: CR S8391; text: CR S8391)

12/2/2010:

S.AMDT.4728 Amendment SA 4728 proposed by Senator Reid for Senator Schumer to Amendment SA 4727. (consideration: CR S8391)
Of a perfecting nature.

12/2/2010:

S.AMDT.4728 Cloture motion on amendment SA 4728 presented in Senate. (consideration: CR S8391; text: CR S3891)

12/2/2010:

Motion by Senator Reid to refer to Senate Committee on Finance the House Message with instructions to report back forthwith with amendment SA 4729 made in Senate. (consideration: CR S8391)

12/2/2010:

S.AMDT.4729 Amendment SA 4729 proposed by Senator Reid. (consideration: CR S8391; text: CR S3891)
To provide for a study.

12/2/2010:

S.AMDT.4730 Amendment SA 4730 proposed by Senator Reid to Amendment SA 4729 to the instructions (SA 4729). (consideration: CR S8391; text: CR S3891)
Of a perfecting nature.

12/2/2010:

S.AMDT.4731 Amendment SA 4731 proposed by Senator Reid to Amendment SA 4730. (consideration: CR S8391; text: CR S3891)
Of a perfecting nature.

12/4/2010:

Considered by Senate. (consideration: CR S8514-8530)

12/4/2010:

S.AMDT.4727 Considered by Senate. (consideration: CR S8514)

12/4/2010:

S.AMDT.4728 Considered by Senate. (consideration: CR S8514)

12/4/2010:

S.AMDT.4729 Considered by Senate. (consideration: CR S8514)

12/4/2010:

S.AMDT.4730 Considered by Senate. (consideration: CR S8514)

12/4/2010:

S.AMDT.4731 Considered by Senate. (consideration: CR S8514)

12/4/2010:

S.AMDT.4727 Cloture on the motion to concur in the House amendment to the Senate amendment to the bill (H.R. 4853) with an amendment (SA 4727) not invoked in Senate by Yea-Nay Vote. 53 – 36. Record Vote Number: 258. (consideration: CR S8528-8529; text: CR S8528)

12/4/2010:

S.AMDT.4728 Cloture on amendment SA 4728 not invoked in Senate by Yea-Nay Vote. 53 – 37. Record Vote Number: 259. (consideration: CR S8529-8530; text: CR S8529)

12/9/2010:

Considered by Senate. (consideration: CR S8701-8708)

12/9/2010:

S.AMDT.4727 Considered by Senate. (consideration: CR S8701)

12/9/2010:

S.AMDT.4728 Considered by Senate. (consideration: CR S8701)

12/9/2010:

S.AMDT.4729 Considered by Senate. (consideration: CR S8701)

12/9/2010:

S.AMDT.4730 Considered by Senate. (consideration: CR S8701)

12/9/2010:

S.AMDT.4731 Considered by Senate. (consideration: CR S8701)

12/9/2010:

Motion by Senator Reid to refer to Senate Committee on Finance the House Message with instructions to report back forthwith with amendment SA 4729 tabled in Senate by Yea-Nay Vote. 65 – 11. Record Vote Number: 271. (consideration: CR S8701-8702)

12/9/2010:

S.AMDT.4729 SA 4729 (the instructions to the motion to refer) tabled when the motion to refer the House message to accompany H.R. 4853 to the Committee on Finance was tabled.

12/9/2010:

S.AMDT.4730 SA 4730 fell when SA 4729 tabled.

12/9/2010:

S.AMDT.4731 SA 4731 fell when SA 4730 tabled.

12/9/2010:

Motion to concur in the House amendment to the Senate amendment to the bill (H.R. 4853) with an amendment (SA 4727) withdrawn in the Senate by Unanimous Consent.

12/9/2010:

S.AMDT.4727 SA 4727 fell when the motion to concur in the House amendment to the Senate amendment to the bill (H.R. 4853) with an amendment (SA 4727) was withdrawn in the Senate.

12/9/2010:

S.AMDT.4728 SA 4728 fell when SA 4727 withdrawn.

12/9/2010:

Motion to concur in the House amendment to the Senate amendment to the bill (H.R. 4853) with an amendment (SA 4753) made in the Senate.

12/9/2010:

S.AMDT.4753 Amendment SA 4753 proposed by Senator Reid. (consideration: CR S8702)
In the nature of a substitute.

12/9/2010:

S.AMDT.4754 Amendment SA 4754 proposed by Senator Reid to Amendment SA 4753. (consideration: CR S8702)
To change the enactment date.

12/9/2010:

Cloture motion on the motion to concur in the House amendment to the Senate amendment with amendment (SA 4753) presented in Senate. (consideration: CR S8702-87; text: CR S8702)

12/9/2010:

Motion by Senator Reid to refer to Senate Committee on Finance the House Message with instructions to report back forthwith with amendment SA 4755 made in Senate.

12/9/2010:

S.AMDT.4755 Amendment SA 4755 proposed by Senator Reid. (consideration: CR S8702; text: CR S8702)
To provide for a study.

12/9/2010:

S.AMDT.4756 Amendment SA 4756 proposed by Senator Reid to Amendment SA 4755 to the instructions (SA 4755). (consideration: CR S8702; text: CR S8702)
Of a perfecting nature.

12/9/2010:

S.AMDT.4757 Amendment SA 4757 proposed by Senator Reid to Amendment SA 4756. (consideration: CR S8702; text: CR S8702)
Of a perfecting nature.


TITLE(S): (italics indicate a title for a portion of a bill)

  • SHORT TITLE(S) AS INTRODUCED:
    Federal Aviation Administration Extension Act of 2010
    Surface Transportation Extension Modification Act of 2010
  • SHORT TITLE(S) AS PASSED HOUSE:
    Federal Aviation Administration Extension Act of 2010
    Surface Transportation Extension Modification Act of 2010
  • SHORT TITLE(S) AS PASSED SENATE:
    Airport and Airway Extension Act of 2010, Part III
  • OFFICIAL TITLE AS INTRODUCED:
    To amend the Internal Revenue Code of 1986 to extend the funding and expenditure authority of the Airport and Airway Trust Fund, to amend title 49, United States Code, to extend authorizations for the airport improvement program, and for other purposes.

COSPONSORS(5), ALPHABETICAL [followed by Cosponsors withdrawn]:     (Sort: by date)

Rep Camp, Dave [MI-4] – 3/16/2010
Rep Costello, Jerry F. [IL-12] – 3/16/2010
Rep Levin, Sander M. [MI-12] – 3/16/2010
Rep Mica, John L. [FL-7] – 3/16/2010
Rep Petri, Thomas E. [WI-6] – 3/16/2010


COMMITTEE(S):

Committee/Subcommittee: Activity:
House Transportation and Infrastructure Referral
Subcommittee on Aviation Referral
Subcommittee on Highways and Transit Referral
House Ways and Means Referral

RELATED BILL DETAILS:  (additional related bills may be indentified in Status)

Bill: Relationship:
H.RES.1745 Rule related to H.R.4853 in House
H.R.1512 Related bill identified by CRS
H.R.1512 Related bill as identified by House committee
H.R.3607 Related bill identified by CRS
H.R.4217 Related bill identified by CRS
H.R.4915 Related bill identified by CRS
H.R.4915 Related bill as identified by House committee
H.R.4957 Related bill identified by CRS
H.R.4957 Related bill as identified by House committee
H.R.5147 Related bill identified by CRS
H.R.5611 Related bill identified by CRS
H.R.5900 Related bill identified by CRS
H.R.6190 Related bill identified by CRS
H.R.6467 Related bill identified by CRS
H.R.6473 Related bill identified by CRS
S.3187 Related bill identified by CRS
S.3187 Related bill as identified by House committee

AMENDMENT(S):

1. S.AMDT.4656 to H.R.4853 In the nature of a substitute.
Sponsor: Sen Rockefeller, John D., IV [WV] (introduced 9/23/2010)      Cosponsors (None)
Latest Major Action: 9/23/2010 Senate amendment agreed to. Status: Amendment SA 4656 agreed to in Senate by Unanimous Consent.

2. S.AMDT.4727 to H.R.4853 To change the enactment date.
Sponsor: Sen Baucus, Max [MT] (introduced 12/2/2010)      Cosponsors (7)
Latest Major Action: 12/9/2010 SA 4727 fell when the motion to concur in the House amendment to the Senate amendment to the bill (H.R. 4853 ) with an amendment (SA 4727) was withdrawn in the Senate.

3. S.AMDT.4728 to H.R.4853 Of a perfecting nature.
Sponsor: Sen Schumer, Charles E. [NY] (introduced 12/2/2010)      Cosponsors (2)
Latest Major Action: 12/9/2010 SA 4728 fell when SA 4727 withdrawn.

4. S.AMDT.4729 to H.R.4853 To provide for a study.
Sponsor: Sen Reid, Harry [NV] (introduced 12/2/2010)      Cosponsors (None)
Latest Major Action: 12/9/2010 SA 4729 (the instructions to the motion to refer) tabled when the motion to refer the House message to accompany H.R. 4853 to the Committee on Finance was tabled.

5. S.AMDT.4730 to H.R.4853 Of a perfecting nature.
Sponsor: Sen Reid, Harry [NV] (introduced 12/2/2010)      Cosponsors (None)
Latest Major Action: 12/9/2010 SA 4730 fell when SA 4729 tabled.

6. S.AMDT.4731 to H.R.4853 Of a perfecting nature.
Sponsor: Sen Reid, Harry [NV] (introduced 12/2/2010)      Cosponsors (None)
Latest Major Action: 12/9/2010 SA 4731 fell when SA 4730 tabled.

7. S.AMDT.4753 to H.R.4853 In the nature of a substitute.
Sponsor: Sen Reid, Harry [NV] (introduced 12/9/2010)      Cosponsors (1)
Latest Major Action: 12/9/2010 Senate amendment proposed (on the floor)

8. S.AMDT.4754 to H.R.4853 To change the enactment date.
Sponsor: Sen Reid, Harry [NV] (introduced 12/9/2010)      Cosponsors (None)
Latest Major Action: 12/9/2010 Senate amendment proposed (on the floor)

9. S.AMDT.4755 to H.R.4853 To provide for a study.
Sponsor: Sen Reid, Harry [NV] (introduced 12/9/2010)      Cosponsors (None)
Latest Major Action: 12/9/2010 Senate amendment proposed (on the floor)

10. S.AMDT.4756 to H.R.4853 Of a perfecting nature.
Sponsor: Sen Reid, Harry [NV] (introduced 12/9/2010)      Cosponsors (None)
Latest Major Action: 12/9/2010 Senate amendment proposed (on the floor)

11. S.AMDT.4757 to H.R.4853 Of a perfecting nature.
Sponsor: Sen Reid, Harry [NV] (introduced 12/9/2010)      Cosponsors (None)
Latest Major Action: 12/9/2010 Senate amendment proposed (on the floor)

12. S.AMDT.4758 to H.R.4853 Purpose will be available when the amendment is proposed for consideration. See Congressional Record for text.
Sponsor: Sen McCain, John [AZ] (introduced 12/9/2010)      Cosponsors (None)
Latest Major Action: 12/9/2010 Senate amendment submitted

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