H.R. 3328

To amend the Internal Revenue Code of 1986 to provide an extension of the work opportunity tax credit for certain targeted groups.

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I

113th CONGRESS

1st Session

H. R. 3328

IN THE HOUSE OF REPRESENTATIVES

October 23, 2013

Ms. Kelly of Illinois 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 an extension of the work opportunity tax credit for certain targeted groups.

1.

Extension of work opportunity tax credit for certain targeted groups

(a)

In general

Subparagraph (B) of section 51(c)(4) of the Internal Revenue Code of 1986 is amended by inserting (December 31, 2018, in the case of any member of a targeted group described in subparagraph (C), (E), (F), or (G) of subsection (d)(1)) before the period at the end.

(b)

Effective date

The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2013.