3.0.0 3198 2023-01-11T13:30:25Z 2023-01-11T13:30:25Z House HR 2015-07-23 114 [Congressional Record Volume 161, Number 116 (Thursday, July 23, 2015)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. AGUILAR:H.R. 3198.Congress has the power to enact this legislation pursuantto the following:Clause 1 of Section 8 and Clause 18 of Section 8, ofArticle 1 of the United States Constitution.[Page H5468]]]> hswm00 Ways and Means Committee House Standing Referred to 2015-07-23T14:03:25Z 2015-07-23 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2015-07-23 Introduced in House IntroReferral Intro-H 9 Library of Congress 2015-07-23 Introduced in House IntroReferral 1000 9 Library of Congress A000371 Rep. Aguilar, Pete [D-CA-31] Pete Aguilar D CA 31 N K000368 Rep. Kirkpatrick, Ann [D-AZ-1] Ann Kirkpatrick D AZ 1 2015-09-28 False C001059 Rep. Costa, Jim [D-CA-16] Jim Costa D CA 16 2015-10-23 False C001063 Rep. Cuellar, Henry [D-TX-28] Henry Cuellar D TX 28 2015-10-23 False V000130 Rep. Vargas, Juan [D-CA-51] Juan Vargas D CA 51 2015-10-23 False S001157 Rep. Scott, David [D-GA-13] David Scott D GA 13 2015-10-29 False A000373 Rep. Ashford, Brad [D-NE-2] Brad Ashford D NE 2 2016-06-14 False N000179 Rep. Napolitano, Grace F. [D-CA-32] GRACE NAPOLITANO D CA F. 32 2016-09-20 False Taxation Employee hiring Income tax credits Small business Tax-exempt organizations Unemployment Wages and earnings Taxation 00 2015-07-23 Introduced in House 2015-10-19T21:32:27Z Small Business Jobs Act of 2015

This bill amends the Internal Revenue Code to allow a qualified small employer a business-related tax credit for the cost of hiring up to 5 new employees who work for such employer, on average, at least 30 hours per week. The bill defines "qualified small employer" as an employer who: (1) has a place of business in a county with an annual unemployment rate that is at least 1% greater than the national rate for the preceding calendar year; and (2) did not employ fewer than 2, or more than 100, employees in the preceding calendar year. The bill allows an employer who is a tax-exempt organization to claim such credit. The credit is not available for wages paid after December 31, 2017.

]]> Small Business Jobs Act of 2015 Display Title Small Business Jobs Act of 2015 Official Title as Introduced To amend the Internal Revenue Code of 1986 to allow a credit to small employers for certain newly hired employees, and for other purposes. Introduced in House IH Short Titles as Introduced Small Business Jobs Act of 2015 Introduced in House 2015-07-23T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr3198ih/xml/BILLS-114hr3198ih.xml 2015-07-23 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.