[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3759 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3759

To amend the Internal Revenue Code of 1986 to extend the employer wage 
               credit for activated military reservists.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 12, 2013

   Mr. Peters of Michigan (for himself and Mr. Grimm) 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 employer wage 
               credit for activated military reservists.

    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 ``Military Reserve Small Business Jobs 
Act of 2013''.

SEC. 2. EXTENSION OF EMPLOYER WAGE CREDIT FOR ACTIVATED MILITARY 
              RESERVISTS.

    (a) In General.--Section 45P(f) of the Internal Revenue Code of 
1986 is amended by striking ``December 31, 2013'' and inserting 
``December 31, 2018''.
    (b) Effective Date.--The amendment made by this section shall apply 
to payments made after December 31, 2013.
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