115th CONGRESS 1st Session |
To amend the Internal Revenue Code of 1986 to make the work opportunity credit permanent.
August 11, 2017
Mr. Reed (for himself and Mr. Crowley) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to make the work opportunity credit permanent.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Work opportunity credit made permanent.
(a) In general.—Section 51(c) of the Internal Revenue Code of 1986 is amended by striking paragraph (4) and by redesignating paragraph (5) as paragraph (4).
(b) Effective date.—The amendments made by this section shall apply to individuals who begin work for the employer after December 31, 2019.