To amend the Internal Revenue Code of 1986 to adjust the estimated tax payment safe harbor based on income for the preceding year in the case of individuals with adjusted gross income greater than $5 million.
Pursuant to the provisions of H. Res. 317, H.R. 1906 is laid on the table. (consideration: CR H3600)
Congressional Research Service
Official summary
Version 81 · Passed House without amendment · Apr 19, 2007
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)
Amends the Internal Revenue Code to increase (from 110% to 110.1%) the estimated tax payment safe harbor percentage for determining the amount of estimated tax payable by individual taxpayers whose adjusted gross income for the preceding taxable year exceeds $5 million.
The previous question was ordered pursuant to the rule. (consideration: CR H3599)
DEBATE - The House proceeded with one hour of debate on H.R. 1906.
Rule provides for consideration of H.R. 1905 and H.R. 1906. With respect to H.R. 1905, all points of order against the bill and against its consideration are waived except those arising under clause 9 or 10 of rule XXI. The bill shall be considered as read. The bill is closed to amendments and shall be considered in the House. With respect to H.R. 1906, all points of order against the bill and against its consideration are waived except those arising under clause 9 or 10 of rule XXI. The bill shall be considered as read. The bill is closed to amendments and shall be considered in the House.
Considered under the provisions of rule H. Res. 317. (consideration: CR H3594-3600)
Rule H. Res. 317 passed House.
Rules Committee Resolution H. Res. 317 Reported to House. Rule provides for consideration of H.R. 1905 and H.R. 1906. With respect to H.R. 1905, all points of order against the bill and against its consideration are waived except those arising under clause 9 or 10 of rule XXI. The bill shall be considered as read. The bill is closed to amendments and shall be considered in the House. With respect to H.R. 1906, all points of order against the bill and against its consideration are waived except those arising under clause 9 or 10 of rule XXI. The bill shall be considered as read. The bill is closed to amendments and shall be considered in the House.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
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Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
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