[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3947 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 3947

 To amend the Internal Revenue Code of 1986 to extend for one year the 
                      work opportunity tax credit.


_______________________________________________________________________


                    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 
                      work opportunity tax credit.

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

SECTION 1. EXTENSION OF WORK OPPORTUNITY TAX CREDIT.

    (a) In General.--Subparagraph (B) of section 51(c)(4) 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 individuals who begin work for the employer after December 31, 2013.
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