,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #cgeb  ,,in ,,the ,,house ,,of  
,,representatives  ,december #ab1       
#bjac,ms4 ,norton introduced the        
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide a payroll tax
 exemption for hiring long-term         
unemployed individuals4  #a4 ,short     
title ,this ,act may be cited as the    
,reducing ,long-,term ,unemployment     
,act4  #b4 ,payroll tax exemption for   
hiring long-term unemployed individuals 
7a7 ,extension ,paragraph 7#a7 of       
section #caaa7;d7 of the ,internal      
,revenue ,code of #aihf is amended by   
inserting or on the day after the date  
of the enactment of the ,reducing       
,long-,term ,unemployment ,act and      
ending on ,december #ca1 #bjad1 after   
,december #ca1 #bjaj14  7b7             
,modification  7#a7 ,unemployment       
requirement ,subparagraph 7,b7 of       
section #caaa7;d77#c7 of such ,code is  

amended to read as follows3  7,b7       
certifies by signed affidavit 7under    
penalties of perjury7 that such         
individual1 during the entire #bg-week  
period ending on the hiring date-- 7i7  
was in receipt of unemployment          
compensation under ,state or ,federal   
law1 or  7ii7 was unemployed and would  
have been so in receipt but for having  
exhausted the right to such unemployment
 compensation during such period1  4    
7#b7 ,limitation ,subsection 7d7 of     
section #caaa of such ,code is amended  
by adding at the end the following new  
paragraph3  7#f7 ,limitation ,the       
aggregate reduction in tax imposed under
 subsection 7a7 by reason of paragraph  
7#a7 with respect to each qualified     
individual in the employer's employ     
shall not exceed #e1jjj4  4  7c7        
,application to railroad retirement     
taxes  7#a7 ,extension ,paragraph 7#a7  
of section #cbba7;c7 of such ,code is   
amended by inserting or on the day after
 the date of the enactment of the       

,reducing ,long-,term ,unemployment ,act
 and ending on ,december #ca1 #bjad1    
after ,december #ca1 #bjaj14  7#b7      
,modification  7,a7 ,unemployment       
requirement ,subparagraph 7,b7 of       
section #cbba7;c77#c7 of such ,code is  
amended to read as follows3  7,b7       
certifies by signed affidavit 7under    
penalties of perjury7 that such         
individual1 during the entire #bg-week  
period ending on the hiring date-- 7i7  
was in receipt of unemployment          
compensation under ,state or ,federal   
law1 or  7ii7 was unemployed and would  
have been so in receipt but for having  
exhausted the right to such unemployment
 compensation during such period1  4    
7#c7 ,limitation ,subsection 7c7 of     
section #cbba of such ,code is amended  
by adding at the end the following new  
paragraph3  7#f7 ,limitation ,the       
aggregate reduction in tax imposed under
 subsection 7a7 by reason of paragraph  
7#a7 with respect to each qualified     
individual in the employer's employ     

shall not exceed #e1jjj4  4  7d7        
,special rule for certain calendar      
quarters ,for purposes of section       
#caaa7;d7 and #cbba7;c7 of such ,code1  
if the day after the date of the        
enactment of this ,act is not the first 
day of a calendar quarter1 then rules   
similar to the rules of section         
#caaa7;d77#e7 and #cbba7;c77#e7 of such 
,code1 respectively1 shall apply with   
respect to the last calendar quarter    
beginning before such day4  7e7         
,effective dates  7#a7 ,in general      
,except as provided in paragraph 7#b71  
the amendments made by this subsection  
shall apply to wages paid after the date
 of the enactment of this ,act4  7#b7   
,railroad retirement taxes ,the         
amendments made by subsection 7d7 shall 
apply to compensation paid after the    
date of the enactment of this ,act4