[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 2748 Introduced in Senate (IS)]

111th CONGRESS
  1st Session
                                S. 2748

 To amend the Internal Revenue Code of 1986 to extend for one year the 
 employer wage credit for employees who are active duty members of the 
                          uniformed services.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            November 6, 2009

Mr. Kerry (for himself, Mrs. Lincoln, and Ms. Landrieu) 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 for one year the 
 employer wage credit for employees who are active duty members of the 
                          uniformed services.

    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 ``Small Business and Military Family 
Assistance Act of 2009''.

SEC. 2. EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE DUTY MEMBERS 
              OF THE UNIFORMED SERVICES.

    (a) In General.--Subsection (f) of section 45P of the Internal 
Revenue Code of 1986 is amended by striking ``December 31, 2009'' and 
inserting ``December 31, 2010''.
    (b) Effective Date.--The amendment made by this section shall apply 
to payments made after December 31, 2009.
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