H.R. 3661 · 112th Congress · 2011–2012
To amend the Internal Revenue Code of 1986 to make permanent and expand the temporary minimum credit rate for the low-income housing tax credit program.
H.R. 3661 in the 112th Congress (2011–2012) was introduced on Dec 14, 2011, sponsored by Patrick J. Tiberi with 90 co-sponsors.
During the 112th Congress (2011–2012), Barack Obama was president, and Republicans held the House majority and Democrats the Senate majority.
- Status
- Introduced
- Introduced
- Dec 14, 2011
- Co-sponsors
- 90
- Policy area
- Taxation
What it does
Amends the Internal Revenue Code to: (1) make permanent the low-income housing tax rate for new buildings that are not federally subsidized, and (2) establish a minimum 4% low-income tax credit rate for existing buildings that are not federally subsidized.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Patrick J. Tiberi (R-OH). Co-sponsors: 60 Democrats, 30 Republicans.
Where it stands
- IntroducedDec 14, 2011
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Dec 14, 2011)
Other Taxation bills in the 112th Congress
- H.R. 1079: Airport and Airway Extension Act of 2011
- H.R. 4: Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011
- H.R. 1893: Airport and Airway Extension Act of 2011, Part II
- H.R. 2279: Airport and Airway Extension Act of 2011, Part III
- H.R. 2553: Airport and Airway Extension Act of 2011, Part IV
- H.R. 674: To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on…
- H.R. 8: American Taxpayer Relief Act of 2012
- S. 18: Small Business Paperwork Mandate Elimination Act
- H.R. 21: Reclaiming Individual Liberty Act
- H.R. 25: Fair Tax Act of 2011
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
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Capitol Receipts, “H.R. 3661 (112th Congress): To amend the Internal Revenue Code of…,” https://www.capitolreceipts.com/bill/112-hr-3661/to-amend-the-internal-revenue-code-of-1986-to (accessed 2026-10-17).