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S. 1944: Middle Class Tax Cut Act of 2011

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S. 1944: Middle Class Tax Cut Act of 2011

112th Congress · introduced 2011-12-05 · Taxation · Latest: Motion to proceed to consideration of measure, under the order of 12/8/2011, not having achieved the required 60 votes in the affirmative, was rejected in Senate by Yea-Nay Vote. 50 - 48. Record Vote Number: 224. (consideration: CR S8445)

federal

Follow this bill, step by step

  1. Where it came from: introduced 2011-12-05 · official record
  2. Who proposed it: Sen. Casey, Robert P., Jr. [D-PA] · what a sponsor is
  3. What happened next: 1 recorded vote in our records. Latest: Senate vote 224 (2011): On the Motion to Proceed, S1944 (2011-12-08), Motion to Proceed Rejected. See all
  4. Where it stands now: Motion to proceed to consideration of measure, under the order of 12/8/2011, not having achieved the required 60 votes in the affirmative, was rejected in Senate by Yea-Nay Vote. 50 - 48. Record Vote Number: 224. (consideration: CR S8445) (final step reached)
  5. If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Middle Class Tax Cut Act of 2011

Plain summary

Middle Class Tax Cut Act of 2011 - Amends the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 to extend through 2012 the reduction in employment taxes for employees and the self-employed. Increases such reduction from 2% to 3.1% Amends the Internal Revenue Code to impose on individual taxpayers between 2012 and 2022 an additional tax equal to 1.9% of so much of their modified adjusted gross income in excess of $1 million. Provides for an inflation adjustment to the $1 million threshold amount for taxable years beginning after 2013. Defines "modified adjusted gross income" as adjusted gross income reduced by any deduction allowed for investment interest. Imposes a 50% tax (55% for a taxable year beginning in 2011 or 2012) on any unemployment compensation received by a taxpayer with an adjusted gross income of at least $1 million. Denies a tax deduction for the payment of such tax. Amends the Food and Nutrition Act of 2008 to render ineligible for the supplemental nutrition assistance program (SNAP), formerly food stamps, any household in which a member receives income or assets with a fair market value of at least $1 million. Amends the Housing and Community Development Act of 1992 to require until October 1, 2021, a phased increase in the fees charged to mortgage lenders by the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac) to guarantee payment of new mortgage loans.

Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Middle Class Tax Cut Act of 2011

Source: Congressional Research Service summary (Introduced in Senate)

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The strongest published arguments

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Sen. Casey, Robert P., Jr. [D-PA] · 5 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Charles E. Schumer (D-NY), Richard J. Durbin (D-IL)

Recorded votes

Sources

Record fed-us-cong112-s1944 · catalog fed-us-congress-bills-cong112 · updated 2026-11-15 by psicol fed-bills-cong112