Small Business and Military Family Assistance Act of 2009

Small Business and Military Family Assistance Act of 2009 - Amends the Internal Revenue Code to extend through 2011 the tax credit for differential wages paid to employees while on active duty in the uniformed services for a period of more than 30 days.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4042 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 4042

To amend the Internal Revenue Code of 1986 to extend the employer wage 
               credit for employees who are active duty.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            November 6, 2009

Mr. Klein of Florida (for himself, Mr. Clay, Mr. Rodriguez, Mr. Welch, 
 Mr. Sires, Mr. Peters, Mr. Braley of Iowa, Mr. Schauer, Mr. Boccieri, 
Mr. Hodes, Mr. Shuler, Mr. Altmire, Ms. Bean, Mr. Space, Mr. Boren, Ms. 
    Schwartz, Mr. Maffei, Mr. Adler of New Jersey, Mr. Barrow, Mr. 
  Courtney, Mrs. Dahlkemper, Mr. Delahunt, Mr. Hall of New York, Mr. 
 Bishop of New York, Mr. Miller of Florida, Mr. Rooney, Mr. Jones, Mr. 
 Franks of Arizona, Mr. Gohmert, Mr. Manzullo, Mr. Gingrey of Georgia, 
   Mr. Ellsworth, Mr. McCarthy of California, Mr. Dent, Mr. Broun of 
   Georgia, Mrs. McMorris Rodgers, and Mr. McGovern) 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 employer wage 
               credit for employees who are active duty.

    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 ``Small Business and Military Family 
Assistance Act of 2009''.

SEC. 2. EXTENSION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE 
              DUTY MEMBERS OF THE UNIFORMED SERVICES.

    (a) In General.--Subsection (f) of section 45P of the Internal 
Revenue Code of 1986 (relating to employer wage credit for employees 
who are active duty members of the Uniformed Services) is amended by 
striking ``December 31, 2009'' and inserting ``December 31, 2011''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to payments made after December 31, 2009.
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