[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 978 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                 S. 978

 To amend the Internal Revenue Code of 1986 to permanently extend the 
                        work opportunity credit.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 2, 2019

    Mr. Portman (for himself, Mr. Cardin, Mr. Blunt, Mr. Brown, Mr. 
  Cassidy, and Mr. Menendez) 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 permanently extend the 
                        work opportunity credit.

    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 ``Work Opportunity Tax Credit and Jobs 
Act''.

SEC. 2. WORK OPPORTUNITY CREDIT MADE PERMANENT.

    (a) In General.--Section 51(c) of the Internal Revenue Code of 1986 
is amended by striking paragraphs (4) and (5).
    (b) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after December 31, 
2019.
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