I
113th CONGRESS
2d Session
H. R. 3947
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 work opportunity tax credit.
Extension of work opportunity tax credit
In general
Subparagraph (B) of section 51(c)(4) of the Internal Revenue Code of 1986 is amended by striking December 31, 2013
and inserting December 31, 2014
.
Effective date
The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2013.