To amend the Internal Revenue Code of 1986 to make permanent the Indian employment credit.

I 116TH CONGRESS 1ST SESSION H. R. 2017 To amend the Internal Revenue Code of 1986 to make permanent the Indian employment credit. IN THE HOUSE OF REPRESENTATIVES APRIL 1, 2019 Mr. O’HALLERAN (for himself, Ms. HAALAND, Mr. COLE, and Mr. MULLIN) 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 permanent the Indian employment credit. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. INDIAN EMPLOYMENT CREDIT. 3 (a) IN GENERAL.—Section 45A the Internal Revenue 4 Code of 1986 is amended by striking subsection (f). 5 (b) CONFORMING AMENDMENT.—Section 45A(e)(1) 6 of such Code is amended by inserting ‘‘(determined with- 7 out regard to subsection (c)(4) thereof)’’ after ‘‘section 8 51’’. 9 VerDate Sep 11 2014 23:22 Apr 12, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2017.IH H2017 pamtmann on DSKBFK8HB2PROD with BILLS 2 •HR 2017 IH (c) EFFECTIVE DATE.—The amendment made by 1 this section shall apply to taxable years beginning after 2 December 31, 2017. 3 Æ VerDate Sep 11 2014 23:22 Apr 12, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H2017.IH H2017 pamtmann on DSKBFK8HB2PROD with BILLS