113 HR 516 IH: Middle Class Payroll Tax Relief Act U.S. House of Representatives 2013-02-05 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 113th CONGRESS 1st Session H. R. 516 IN THE HOUSE OF REPRESENTATIVES February 5, 2013 Mr. Maffei introduced the following bill; which was referred to the Committee on Ways and Means A BILL To extend the payroll tax reduction.

1.

Short title

This Act may be cited as the Middle Class Payroll Tax Relief Act.

2.

Extension of payroll tax reduction

(a)

In general

Subsection (c) of section 601 of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (26 U.S.C. 1401 note) is amended by striking and 2012 and inserting , 2012, and 2013. (b)

Effective date

The amendments made by this section shall apply to remuneration received, and taxable years beginning, after December 31, 2012.