To amend the Internal Revenue Code of 1986 to extend the work opportunity tax credit for Hurricane Katrina employees.

Amends the Katrina Emergency Tax Relief Act of 2005 to extend for an additional two-year period the eligibility of Hurricane Katrina employees for the work opportunity tax credit.

[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3312 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 3312

     To amend the Internal Revenue Code of 1986 to extend the work 
        opportunity tax credit for Hurricane Katrina employees.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 2, 2007

  Mr. Davis of Alabama (for himself and Mr. Melancon) 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 extend the work 
        opportunity tax credit for Hurricane Katrina employees.

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

SECTION 1. EXTENSION OF WORK OPPORTUNITY TAX CREDIT FOR HURRICANE 
              KATRINA EMPLOYEES.

    (a) In General.--Section 201(b)(1) of the Katrina Emergency Tax 
Relief Act of 2005 is amended by striking ``2-year'' and inserting ``4-
year''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect on the date of the enactment of this Act.
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