[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2709 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 2709

 To amend the Internal Revenue Code of 1986 to extend the payroll tax 
           relief under the HIRE Act, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 29, 2011

  Mr. Tonko introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to extend the payroll tax 
           relief under the HIRE Act, and for other purposes.

    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 ``HIRE Now Act of 2011''.

SEC. 2. EXTENSION OF PAYROLL TAX FORGIVENESS FOR HIRING UNEMPLOYED 
              WORKERS UNDER HIRE ACT.

    (a) Extension.--
            (1) In general.--Subsection (d) of section 3111 of the 
        Internal Revenue Code of 1986 is amended--
                    (A) by striking ``with respect to employment during 
                the period beginning on the day after the date of the 
                enactment of this subsection and ending on December 31, 
                2010,'' in paragraph (1) and inserting ``during the 
                applicable period with respect to employment'',
                    (B) by striking ``January 1, 2011'' in paragraph 
                (3) and inserting ``January 1, 2012'',
                    (C) by redesignating paragraph (5) as paragraph (6) 
                and by inserting after paragraph (4) the following new 
                paragraph:
            ``(5) Applicable period.--For purposes of paragraph (1), 
        the applicable period is--
                    ``(A) with respect to any qualified individual who 
                begins employment after February 3, 2010, the period 
                beginning after March 18, 2010, and ending on December 
                31, 2010, and
                    ``(B) with respect to any qualified individual who 
                begins employment after December 31, 2010, the period 
                beginning on the day after the date of the enactment of 
                this paragraph and ending on December 31, 2011.'', and
                    (D) by inserting ``and 2011'' after ``2010'' in the 
                heading thereof.
            (2) Railroad retirement taxes.--Subsection (c) of section 
        3221 of such Code is amended--
                    (A) by striking ``during the period beginning on 
                the day after the date of the enactment of this 
                subsection and ending on December 31, 2010'' in 
                paragraph (1) and inserting ``during the applicable 
                period'',
                    (B) by striking ``January 1, 2011'' in paragraph 
                (3) and inserting ``January 1, 2012'',
                    (C) by redesignating paragraph (5) as paragraph (6) 
                and by inserting after paragraph (4) the following new 
                paragraph:
            ``(5) Applicable period.--For purposes of paragraph (1), 
        the applicable period is--
                    ``(A) with respect to any qualified individual who 
                begins employment after February 3, 2010, the period 
                beginning after March 18, 2010, and ending on December 
                31, 2010, and
                    ``(B) with respect to any qualified individual who 
                begins employment after December 31, 2010, the period 
                beginning on the day after the date of the enactment of 
                this paragraph and ending on December 31, 2011.'', and
                    (D) by inserting ``and 2011'' after ``2010'' in the 
                heading thereof.
    (b) Transfers to Certain Funds.--Section 101 of the Hiring 
Incentives to Restore Employment Act is amended--
            (1) by inserting ``and section 2(a)(1) of the HIRE Now Act 
        of 2011'' after ``subsection (a)'' in subsection (c), and
            (2) by inserting ``and section 2(a)(2) of the HIRE Now Act 
        of 2011'' after ``paragraph (1)'' in subsection (d)(2).
    (c) Conforming Amendment.--The heading of section 102 of the Hiring 
Incentives to Restore Employment Act is amended by inserting ``and 
2011'' after ``2010''.
    (d) Effective Date.--The amendments made by this section shall 
apply with respect to wages paid with respect to employment after the 
date of the enactment of this Act.
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