[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3946 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 3946

 To amend the Internal Revenue Code of 1986 to extend for one year the 
 employer wage credit for employees who are active duty members of the 
                          uniformed services.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 28, 2014

 Mr. Grayson 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 for one year the 
 employer wage credit for employees who are active duty members of the 
                          uniformed services.

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

SECTION 1. EXTENSION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE 
              ACTIVE DUTY MEMBERS OF THE UNIFORMED SERVICES.

    (a) In General.--Subsection (f) of section 45P of the Internal 
Revenue Code of 1986 is amended by striking ``December 31, 2013'' and 
inserting ``December 31, 2014''.
    (b) Effective Date.--The amendment made by this section shall apply 
to payments made after December 31, 2013.
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