[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 674 Engrossed in House (EH)]

112th CONGRESS
  1st Session
                                H. R. 674

_______________________________________________________________________

                                 AN ACT


 
To amend the Internal Revenue Code of 1986 to repeal the imposition of 
3 percent withholding on certain payments made to vendors by government 
 entities, to modify the calculation of modified adjusted gross income 
for purposes of determining eligibility for certain healthcare-related 
                   programs, 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. TABLE OF CONTENTS.

    The table of contents for this Act is as follows:

Sec. 1. Table of Contents.
     TITLE I--THREE PERCENT WITHHOLDING REPEAL AND JOB CREATION ACT

Sec. 101. Short title.
Sec. 102. Repeal of imposition of 3 percent withholding on certain 
                            payments made to vendors by government 
                            entities.
TITLE II--MODIFICATION OF CALCULATION OF MODIFIED ADJUSTED GROSS INCOME 
         FOR DETERMINING CERTAIN HEALTHCARE PROGRAM ELIGIBILITY

Sec. 201. Modification of calculation of modified adjusted gross income 
                            for determining certain healthcare program 
                            eligibility.

     TITLE I--THREE PERCENT WITHHOLDING REPEAL AND JOB CREATION ACT

SEC. 101. SHORT TITLE.

    This title may be cited as the ``3% Withholding Repeal and Job 
Creation Act''.

SEC. 102. REPEAL OF IMPOSITION OF 3 PERCENT WITHHOLDING ON CERTAIN 
              PAYMENTS MADE TO VENDORS BY GOVERNMENT ENTITIES.

    (a) In General.--Section 3402 of the Internal Revenue Code of 1986 
is amended by striking subsection (t).
    (b) Effective Date.--The amendment made by this section shall apply 
to payments made after December 31, 2011.

TITLE II--MODIFICATION OF CALCULATION OF MODIFIED ADJUSTED GROSS INCOME 
         FOR DETERMINING CERTAIN HEALTHCARE PROGRAM ELIGIBILITY

SEC. 201. MODIFICATION OF CALCULATION OF MODIFIED ADJUSTED GROSS INCOME 
              FOR DETERMINING CERTAIN HEALTHCARE PROGRAM ELIGIBILITY.

    (a) In General.--Subparagraph (B) of section 36B(d)(2) of the 
Internal Revenue Code of 1986 is amended by striking ``and'' at the end 
of clause (i), by striking the period at the end of clause (ii) and 
inserting ``, and'', and by adding at the end the following new clause:
                            ``(iii) any amount of social security 
                        benefits of the taxpayer excluded from gross 
                        income under section 86.''.
    (b) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.

            Passed the House of Representatives October 27, 2011.

            Attest:

                                                                 Clerk.
112th CONGRESS

  1st Session

                               H. R. 674

_______________________________________________________________________

                                 AN ACT

To amend the Internal Revenue Code of 1986 to repeal the imposition of 
3 percent withholding on certain payments made to vendors by government 
 entities, to modify the calculation of modified adjusted gross income 
for purposes of determining eligibility for certain healthcare-related 
                   programs, and for other purposes.