H.R. 3946

To amend the Internal Revenue Code of 1986 to extend for one year the employer wage credit for employees who are active duty members of the uniformed services.

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I

113th CONGRESS

2d Session

H. R. 3946

IN THE HOUSE OF REPRESENTATIVES

January 28, 2014

Mr. Grayson 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 extend for one year the employer wage credit for employees who are active duty members of the uniformed services.

1.

Extension of employer wage credit for employees who are active duty members of the uniformed services

(a)

In general

Subsection (f) of section 45P of the Internal Revenue Code of 1986 is amended by striking December 31, 2013 and inserting December 31, 2014.

(b)

Effective date

The amendment made by this section shall apply to payments made after December 31, 2013.