[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 516 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 516

                  To extend the payroll tax reduction.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 5, 2013

  Mr. Maffei introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
                  To extend the payroll tax reduction.

    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 ``Middle Class Payroll Tax Relief 
Act''.

SEC. 2. EXTENSION OF PAYROLL TAX REDUCTION.

    (a) In General.--Subsection (c) of section 601 of the Tax Relief, 
Unemployment Insurance Reauthorization, and Job Creation Act of 2010 
(26 U.S.C. 1401 note) is amended by striking ``and 2012'' and inserting 
``, 2012, and 2013''.
    (b) Effective Date.--The amendments made by this section shall 
apply to remuneration received, and taxable years beginning, after 
December 31, 2012.
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