3.0.0 4585 2023-01-11T13:16:38Z 2023-01-11T13:16:38Z House H HR 2010-02-03 111 hswm00 Ways and Means Committee House Standing Referred to 2010-02-03T15:07:49Z Small Business Job Creation Tax Act of 2010 111 2973 S 2010-02-02 Sponsor introductory remarks on measure. (CR S430) Identical bill CRS 2010-02-03 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2010-02-03 Sponsor introductory remarks on measure. (CR E146) IntroReferral B00100 9 Library of Congress 2010-02-03 Introduced in House IntroReferral Intro-H 9 Library of Congress 2010-02-03 Introduced in House IntroReferral 1000 9 Library of Congress M000087 Rep. Maloney, Carolyn B. [D-NY-14] CAROLYN MALONEY D NY B. 14 N G000410 Rep. Green, Gene [D-TX-29] GENE GREEN D TX 29 2010-02-03 True P000096 Rep. Pascrell, Bill, Jr. [D-NJ-8] WILLIAM PASCRELL D NJ J. 8 2010-02-03 True Taxation Congressional oversight Employment taxes Fraud offenses and financial crimes Income tax credits Small business Tax administration and collection, taxpayers Taxation 00 2010-02-03 Introduced in House 2010-02-20T17:40:42Z Small Business Job Creation Tax Act of 2010 - Amends the Internal Revenue Code to allow employers a credit against payroll tax liability for a payroll increase in a quarter over a corresponding quarter in the previous calendar year. Sets the amount of such credit at 20% of such increase for employers that employ fewer than 100 employees and 15% for employers that employ 100 or more employees in any quarter. Limits the total credit amount available for all quarters to $500,000.

Directs the Commissioner of Internal Revenue to: (1) notify all employers required to withhold employment taxes of the enactment and applicability of this Act; and (2) report to Congress on enforcement measures taken to prevent and penalize fraud related to the payroll credit allowed by this Act.

]]> Small Business Job Creation Tax Act of 2010 Display Title Small Business Job Creation Tax Act of 2010 Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide a temporary payroll increase tax credit for certain employers. Introduced in House IH Short Titles as Introduced Small Business Job Creation Tax Act of 2010 Introduced in House 2010-02-03T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111hr4585ih/xml/BILLS-111hr4585ih.xml 2010-02-03 Referred to the House Committee on Ways and Means. 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. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.