[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3394 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3394

To amend the Internal Revenue Code of 1986 to make the work opportunity 
                         tax credit permanent.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 30, 2013

  Ms. Brownley of California 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 make the work opportunity 
                         tax credit permanent.

    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 ``American Job Opportunity Act''.

SEC. 2. WORK OPPORTUNITY TAX CREDIT MADE PERMANENT.

    (a) In General.--Section 51(c) of the Internal Revenue Code of 1986 
is amended by striking paragraph (4).
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to wages paid after December 31, 2013.
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