H.R. 4839 · 110th Congress · enacted
Tax Technical Corrections Act of 2007
Became Public Law No: 110-172.
Latest official action 2007-12-29 · Enacted
The bill, briefly
(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.) Tax Technical Corrections Act of 2007 - Makes technical amendments and clerical corrections to the Internal Revenue Code, including corrections to provisions enacted by: (1) the Tax Relief and Health Care Act of 2006; (2) the Pension Protection Act of 2006; (3) the Tax Increase Prevention and Reconciliation Act of 2005; (4) the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users; (5) the Energy Policy Act of 2005; (6) the American Jobs Creation Act of 2004; (7) the Economic Growth and Tax Relief Reconciliation Act of 2001; (8) the Tax Relief Extension Act of 1999; and (9) the Internal Revenue Service Restructuring and Reform Act of 1998. Makes the amendments made by this Act effective as of the effective date of the Acts to which they relate. (Sec. 2) Revises the formula for calculating the alternative minimum tax (AMT) refundable credit amount. (Sec. 3) Revises and expands the exclusion from gross income for distributions from individual retirement accounts (IRAs) made for charitable purposes. Revises the basis rule for contributions of appreciated property by an S corporation. Modifies criteria for charitable contributions of property to tax-exempt organizations to require officers of such organizations to certify …
Congressional Research Service · 2007-12-29
Who reported lobbying on this bill?
Amount spent specifically on this bill: not disclosed
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No matching lobbying report is imported yet. This is not evidence that no lobbying occurred.
2,409 latest lobbying reports imported. Some source imports are still in progress.
Politicians behind the bill
Sponsors and cosponsors from the official source, limited to members currently in office. Campaign amounts are cycle-wide and are not payments for this bill.
No current-officeholder sponsorship match is available. Historical sponsors may have left office.
0 of 0 source cosponsor records retrieved; only current officials and unwithdrawn sponsorships appear.
PAC donors to the listed sponsors
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What happened after enactment?
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Measured outcome: not established
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