II
111th CONGRESS
2d Session
S. 3282
IN THE SENATE OF THE UNITED STATES
April 29, 2010
Mr. Specter introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to extend the work opportunity tax credit for employers of certain veterans.
Extension of work opportunity credit for unemployed veterans
In general
Paragraph (14) of section 51(d) of the Internal Revenue Code of 1986 is amended—
by striking
hired in 2009 or
2010
in the heading,
by striking
who begins work for the employer during 2009 or 2010
in
subparagraph (A),
by inserting
who begins work for the employer during 2009, 2010, 2011, or 2012,
and
after without regard to clause (ii) thereof)
in
subparagraph (B)(i), and
by inserting
who begins work for the employer during 2009 or 2010 and
after
any individual
in subparagraph (B)(ii).
Effective date
The amendments made by this section shall apply to individuals whose hiring date (as defined in section 51(d)(11) of the Internal Revenue Code of 1986) is after December 31, 2010.