3.0.0 115 2022-11-15T16:35:13Z 2022-11-15T16:35:13Z Senate S S 2013-01-23 113 ssfi00 Finance Committee Senate Standing Referred to 2013-01-23T21:43:03Z 2013-01-23 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2013-01-23 Introduced in Senate IntroReferral 10000 9 Library of Congress C001070 Sen. Casey, Robert P., Jr. [D-PA] Bob Casey D PA N Taxation Congressional oversight Employment taxes Fraud offenses and financial crimes Income tax credits Small business Social security and elderly assistance Tax administration and collection, taxpayers Wages and earnings Taxation 00 2013-01-23 Introduced in Senate 2013-02-22T14:47:53Z Small Business Job Creation Act - Amends the Internal Revenue Code to allow an employer a credit against payroll tax liability equal to 10% of the increase of such employer's payroll in a calendar quarter over a corresponding quarter in the previous calendar year. Limits the total credit amount available for all quarters to $500,000. Denies such credit to any employer with 100 or more employees unless such employer shows an increase in payroll exceeding 3% in a calendar quarter.

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 tax credit allowed by this Act.

]]> Small Business Job Creation Act Display Title Small Business Job Creation Act Short Titles as Introduced Small Business Job Creation Act Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to provide a credit for increasing payroll. Introduced in Senate 2013-01-23T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113s115is/xml/BILLS-113s115is.xml 2013-01-23 Read twice and referred to the Committee on Finance. 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.