[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 2230 Introduced in Senate (IS)]







105th CONGRESS
  2d Session
                                S. 2230

     To amend the Internal Revenue Code of 1986 to extend the work 
             opportunity tax credit for 3 additional years.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             June 25, 1998

   Mr. Chafee (for himself, Mr. Baucus, Mr. D'Amato, Mr. Hatch, Ms. 
Mikulski, Mr. Jeffords, Mr. Rockefeller, and Mr. Conrad) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to extend the work 
             opportunity tax credit for 3 additional years.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Work Opportunity Tax Credit 
Extension Act''.

SEC. 2. 3-YEAR EXTENSION OF WORK OPPORTUNITY TAX CREDIT.

    Section 51(c)(4)(B) of the Internal Revenue Code of 1986 (relating 
to termination) is amended by striking ``June 30, 1998'' and inserting 
``June 30, 2001''.
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