[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 3282 Introduced in Senate (IS)]

111th CONGRESS
  2d Session
                                S. 3282

     To amend the Internal Revenue Code of 1986 to extend the work 
       opportunity tax credit for employers of certain veterans.


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                   IN THE SENATE OF THE UNITED STATES

                             April 29, 2010

  Mr. Specter 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 employers of certain veterans.

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

SECTION 1. EXTENSION OF WORK OPPORTUNITY CREDIT FOR UNEMPLOYED 
              VETERANS.

    (a) In General.--Paragraph (14) of section 51(d) of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``hired in 2009 or 2010'' in the heading,
            (2) by striking ``who begins work for the employer during 
        2009 or 2010'' in subparagraph (A),
            (3) by inserting ``who begins work for the employer during 
        2009, 2010, 2011, or 2012, and'' after ``without regard to 
        clause (ii) thereof)'' in subparagraph (B)(i), and
            (4) by inserting ``who begins work for the employer during 
        2009 or 2010 and'' after ``any individual'' in subparagraph 
        (B)(ii).
    (b) Effective Date.--The amendments made by this section shall 
apply to individuals whose hiring date (as defined in section 51(d)(11) 
of the Internal Revenue Code of 1986) is after December 31, 2010.
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