Section 165(c) of the United States Internal Revenue Code limits losses that taxpayers can deduct into three categories: business or trade losses, investment losses, and losses incurred from casualty or theft.
 A loss incurred by a taxpayer from the sale of the taxpayer's personal residential property is not deductible.
 Personal residential property losses do not fit under any of the enumerated categories under Internal Revenue Code section 165(c).
 Furthermore, Income Tax Treasury Regulation section 1.165-9 states that a loss sustained on the sale of residential property purchased or constructed by the taxpayer for use as his personal residence and so used by him up to the time of the sale is not deductible under Internal Revenue Code section 165(a).
The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code (USC).
 It is organized topically, into subtitles and sections, covering income tax (see Income tax in the United States), payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and administration.
 Its implementing agency is the Internal Revenue Service.
Internal Revenue Service, Criminal Investigation (IRS-CI) investigates potential criminal violations of the U.S. Internal Revenue Code and related financial crimes in a manner intended to foster confidence in the tax system and deter violations of tax law.
 While other federal agencies also have investigative jurisdiction for money laundering and some bank secrecy act violations, the Internal Revenue Service (IRS) is the only federal agency that can investigate potential criminal violations of the Internal Revenue Code.
The Low-Income Housing Tax Credit (LIHTC - often pronounced "lie-tech", Housing Credit) is a dollar-for-dollar tax credit in the United States for affordable housing investments.
 It was created under the Tax Reform Act of 1986 (TRA86) and gives incentives for the utilization of private equity in the development of affordable housing aimed at low-income Americans.
 LIHTC accounts for the majority (approximately 90%) of all affordable rental housing created in the United States today.
 As the maximum rent that can be charged is based upon the Area Median Income ("AMI"), LIHTC housing remains unaffordable to many low-income (<30% AMI) renters.
 The credits are also commonly called Section 42 credits in reference to the applicable section of the Internal Revenue Code.
 The tax credits are more attractive than tax deductions as the "credits" provide a dollar-for-dollar reduction in a taxpayer's federal income tax, whereas a tax "deduction" only provides a reduction in taxable income.
 The "passive loss rules" and similar tax changes made by TRA86 greatly reduced the value of tax credits and deductions to individual taxpayers.
 Less than 10% of current credit expenditures are claimed by individual investors.
 The cost to the federal government of this program is approximately $6B per year.
The Fair Tax Act ( / ) is a bill in the United States Congress for changing tax laws to replace the Internal Revenue Service (IRS) and all federal income taxes (including Alternative Minimum Tax), payroll taxes (including Social Security and Medicare taxes), corporate taxes, capital gains taxes, gift taxes, and estate taxes with a national retail sales tax, to be levied once at the point of purchase on all new goods and services.
 The proposal also calls for a monthly payment to households of citizens and legal resident aliens (based on family size) as an advance rebate of tax on purchases up to the poverty level.
 The impact of the FairTax on the distribution of the tax burden is a point of dispute.
 The plan's supporters argue that it would decrease tax burdens, broaden the tax base, be progressive, increase purchasing power, and tax wealth, while opponents argue that a national sales tax would be inherently regressive and would decrease tax burdens paid by high-income individuals.
The Taxpayer Choice Act ( / ) was a proposed bill in the United States Congress which, if enacted, would have amended the Internal Revenue Code to eliminate the alternative minimum tax on individual taxpayers.
 The bill was reproposed in 2009.
 The bill was not voted upon in either session.
 The legislation would create an alternative, simplified tax that individuals may choose over the current personal income tax.
 The new system would have two tax rates (up to $100K at 10% and 25% for everything above), a large standard deduction with no special deductions, and is argued to greatly reduce the damage and complexity caused by the current income tax.
 The bill would also make permanent the capital gains and dividends rate reductions enacted by the "Jobs and Growth Tax Relief Reconciliation Act".
 In the House, the bill was introduced by Rep. Paul Ryan (R-WI), ranking member on the House Budget Committee, and had 83 cosponsors in 2007 and 22 fellow Republicans in 2009.
 The bill was introduced in the Senate by Jim Demint.
 The plan has been supported by FreedomWorks, former House Majority Leader Dick Armey, and former 2008 presidential candidate Fred Thompson.
The Tycoon Tax is a form of minimum taxation proposed by Nick Clegg, the Deputy Prime Minister of the United Kingdom and leader of the Liberal Democrats.
 The ideas of a Tycoon Tax form part of anti-tax avoidance measures, similar to those prepared by Warren Buffett.
 The proposal states that there should be a legal minimum tax, written into statute.
 Any legal tax avoidance measures would therefore become illegal if the result was that the individual ends up paying less in tax than the threshold set by the government.
 Current suggestions are for a minimum tax threshold are around 20%.
 The Tycoon Tax has some similarities to the United States's Alternative Minimum Tax (AMS).
A Tax levy, under United States Federal law, is an administrative action by the Internal Revenue Service (IRS) under statutory authority, generally without going to court, to seize property to satisfy a tax liability.
 The levy "includes the power of distraint and seizure by any means".
 The general rule is that no court permission is required for the IRS to execute a section 6331 levy.
 For taxpayers in serious debt to the IRS, the most feared weapon in the IRS arsenal is the tax levy.
 Using the powers granted to the IRS in the Internal Revenue Code, the IRS can levy upon wages, bank accounts, social security payments, accounts receivables, insurance proceeds, real property, and, in some cases, a personal residence.
 Under Internal Revenue Code section 6331, the Internal Revenue Service can “levy upon all property and rights to property” of a taxpayer who owes Federal tax.
 The IRS can levy upon assets that are in the possession of the taxpayer, called a seizure, or it can levy upon assets in the possession of a third party, a bank, a brokerage house, etc.
 All future statutory references will be to the Internal Revenue Code unless noted otherwise.
Richard Keith Armey ( ; born July 7, 1940) is an American politician.
 He was a U.S. Representative from Texas'  (1985–2003) and House Majority Leader (1995–2003).
 He was one of the engineers of the "Republican Revolution" of the 1990s, in which Republicans were elected to majorities of both houses of Congress for the first time in four decades.
 Armey was one of the chief authors of the Contract with America.
 Armey is also an author and former economics professor.
 After his retirement from Congress, he has worked as a consultant, advisor, and lobbyist.
The Internal Revenue Service (IRS) is the revenue service of the United States federal government.
 The government agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue, who is appointed for a five-year term by the President of the United States.
 The IRS is responsible for collecting taxes and administering the Internal Revenue Code, the federal statutory tax law of the U.S. Its duty to maximize tax revenue entails providing tax assistance to taxpayers, as well as pursuing and resolving instances of erroneous or fraudulent tax filings.
 The IRS has also overseen various benefits programs, and enforces portions of the Affordable Care Act.

Question: Which company, along with Texas' House Majority Leader from 1995-2003, supported a proposed 2009 Congressional bill that would have amended the Internal Revenue Code to eliminate the alternative minimum tax on individual taxpayers?
Answer: FreedomWorks