[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 641 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 641

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 3, 2015

Mr. Peters (for himself and Mrs. Ernst) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 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 2015''.

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, 2014'' and inserting 
``December 31, 2019''.
    (b) Effective Date.--The amendment made by this section shall apply 
to payments made after December 31, 2014.
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