Work Opportunity Tax Credit and Jobs Act

II 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. CAS- SIDY, 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Work Opportunity Tax 4 Credit and Jobs Act’’. 5 SEC. 2. WORK OPPORTUNITY CREDIT MADE PERMANENT. 6 (a) IN GENERAL.—Section 51(c) of the Internal Rev- 7 enue Code of 1986 is amended by striking paragraphs (4) 8 and (5). 9 VerDate Sep 11 2014 00:25 Apr 06, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S978.IS S978 kjohnson on DSK79L0C42 with BILLS 2 •S 978 IS (b) EFFECTIVE DATE.—The amendments made by 1 this section shall apply to individuals who begin work for 2 the employer after December 31, 2019. 3 Æ VerDate Sep 11 2014 00:25 Apr 06, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S978.IS S978 kjohnson on DSK79L0C42 with BILLS