H.R. 3947

To amend the Internal Revenue Code of 1986 to extend for one year the work opportunity tax credit.

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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.

1.

Extension of work opportunity tax credit

(a)

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.

(b)

Effective date

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