To amend the Internal Revenue Code of 1986 to make the work opportunity credit permanent.

Amends the Internal Revenue Code to make the work opportunity tax credit permanent.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5264 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 5264

To amend the Internal Revenue Code of 1986 to make the work opportunity 
                           credit permanent.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 30, 2014

Mr. Schock (for himself and Mr. Rangel) 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 the work opportunity 
                           credit permanent.

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

SECTION 1. WORK OPPORTUNITY CREDIT MADE PERMANENT.

    (a) In General.--Section 51(c) of the Internal Revenue Code of 1986 
is amended by striking paragraph (4) and redesignating paragraph (5) as 
paragraph (4).
    (b) Effective Date.--The amendments made by this section shall 
apply to individuals who begin for the employer after December 31, 
2013.
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