I 
110TH CONGRESS 
1ST SESSION H. R. 2983 
To amend the Internal Revenue Code of 1986 to provide middle class tax 
relief, impose a surtax for families with incomes over $1,000,000, and 
for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 10, 2007 
Mr. WEINER introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
middle class tax relief, impose a surtax for families with 
incomes over $1,000,000, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Middle Class Tax Relief Act of 2007’’. 
(b) TABLE OF CONTENTS.—The table of contents of 
this Act is as follows: 
Sec. 1. Short title; table of contents. 
TITLE I—TAX RELIEF FOR MIDDLE CLASS FAMILIES 
Sec. 101. Middle class families tax relief credits. 
VerDate Aug 31 2005 
04:20 Jul 13, 2007
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6211
E:\BILLS\H2983.IH
H2983
ccoleman on PROD1PC69 with BILLS
Sec. 102. Double the child tax credit for middle class families. 
Sec. 103. Eliminate the middle class surcharge. 
TITLE II—SURTAX FOR FAMILIES WITH INCOMES OVER $1 
MILLION 
Sec. 201. Surtax for families with incomes over $1 million. 
TITLE I—TAX RELIEF FOR 
MIDDLE CLASS FAMILIES 
SEC. 101. MIDDLE CLASS FAMILIES TAX RELIEF CREDITS. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to nonrefundable personal credits) is 
amended by inserting before section 26 the following new 
section: 
‘‘SEC. 25E. MIDDLE CLASS FAMILIES TAX RELIEF CREDIT. 
‘‘(a) 10 PERCENT TAX REDUCTION FOR THE MID-
DLE CLASS.— 
‘‘(1) IN GENERAL.—In the case of any natural 
person, there shall be allowed as a credit against the 
tax imposed by this chapter for the taxable year an 
amount equal to 10 percent of the amount of such 
tax. 
‘‘(2) INCOME LIMITATION.—The amount allow-
able as a credit under paragraph (1) for any taxable 
year shall be reduced (but not below zero) by an 
amount which bears the same ratio to the amount 
so allowable (determined without regard to this 
paragraph) as— 
VerDate Aug 31 2005 
04:20 Jul 13, 2007
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H2983.IH
H2983
ccoleman on PROD1PC69 with BILLS
‘‘(A) the amount (if any) by which the tax-
payer’s adjusted gross income exceeds $75,000 
($150,000 in the case of a joint return), bears 
to 
‘‘(B) $5,000 ($10,000 in the case of a 
joint return). 
‘‘(b) ZERO TAX BRACKET FOR THE POOR.— 
‘‘(1) IN GENERAL.—In the case of any natural 
person, there shall be allowed as a credit against the 
tax imposed by this chapter for the taxable year an 
amount equal to the excess, if any, of— 
‘‘(A) the sum of the taxpayer’s regular tax 
liability for the taxable year and the tax im-
posed by section 55(a) for the taxable year, 
over 
‘‘(B) the sum of the credits allowed under 
this part (other than this subsection) for the 
taxable year. 
‘‘(2) INCOME LIMITATION.—The amount allow-
able as a credit under paragraph (1) for any taxable 
year shall be reduced (but not below zero) by an 
amount which bears the same ratio to the amount 
so allowable (determined without regard to this 
paragraph) as— 
VerDate Aug 31 2005 
04:20 Jul 13, 2007
Jkt 059200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H2983.IH
H2983
ccoleman on PROD1PC69 with BILLS