[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2754 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2754

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


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 12, 2015

     Mr. Reed (for himself, Mr. Rangel, and Ms. Jenkins of Kansas) 
 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 
                           credit permanent.

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

SECTION 1. WORK OPPORTUNITY CREDIT MADE PERMANENT.

    (a) In General.--Section 51(c) of the Internal Revenue Code of 1986 
is amended by striking paragraph (4) and redesignating paragraph (5) as 
paragraph (4).
    (b) Effective Date.--The amendments made by this section shall 
apply to individuals who begin for the employer after December 31, 
2014.
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