[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 685 Introduced in Senate (IS)]







105th CONGRESS
  1st Session
                                 S. 685

     To amend the Internal Revenue Code of 1986 to extend the work 
         opportunity tax credit for an additional fiscal year.


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                   IN THE SENATE OF THE UNITED STATES

                              May 1, 1997

 Mr. Campbell introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to extend the work 
         opportunity tax credit for an additional fiscal year.

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

SECTION 1. ONE-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 ``September 30, 1997'' and 
inserting ``September 30, 1998''.
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