,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cgeb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #ab1         
#bjac,ms4 ,norton introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
provide a payroll tax exemption = hir+  
long-t]m unemploy$ individuals4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,r$uc+ ,long-,t]m ,unemploym5t ,act4    
#b4 ,payroll tax exemption = hir+       
long-t]m unemploy$ individuals  7a7     
,ext5sion ,p>agraph 7#a7 ( section      
#caaa7;d7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by ins]t+ or on ! day    
aft] ! date ( ! enactm5t ( ! ,r$uc+     
,long-,t]m ,unemploym5t ,act & end+ on  
,decemb] #ca1 #bjad1 aft] ,decemb] #ca1 
#bjaj14  7b7 ,modification  7#a7        
,unemploym5t requirem5t ,subp>agraph    
7,b7 ( section #caaa7;d77#c7 ( su* ,code
 is am5d$ to read z foll[s3  7,b7       
c]tifies by sign$ affidavit 7"u p5alties
 ( p]jury7 t su* individual1 dur+ !     

entire #bg-week p]iod end+ on ! hir+    
date-- 7i7 0 9 receipt ( unemploym5t    
comp5sation "u ,/ate or ,f$]al law1 or  
7ii7 0 unemploy$ & w\ld h be5 s 9       
receipt b = hav+ exhau/$ ! "r to su*    
unemploym5t comp5sation dur+ su* p]iod1 
4  7#b7 ,limitation ,subsection 7d7 (   
section #caaa ( su* ,code is am5d$ by   
add+ at ! end ! foll[+ new p>agraph3    
7#f7 ,limitation ,! aggregate r$uction 9
 tax impos$ "u subsection 7a7 by reason 
( p>agraph 7#a7 ) respect to ea*        
qualifi$ individual 9 ! employ]'s employ
 %all n exce$ #e1jjj4  4  7c7           
,application to railroad retirem5t taxes
  7#a7 ,ext5sion ,p>agraph 7#a7 (       
section #cbba7;c7 ( su* ,code is am5d$  
by ins]t+ or on ! day aft] ! date ( !   
enactm5t ( ! ,r$uc+ ,long-,t]m          
,unemploym5t ,act & end+ on ,decemb]    
#ca1 #bjad1 aft] ,decemb] #ca1 #bjaj14  
7#b7 ,modification  7,a7 ,unemploym5t   
requirem5t ,subp>agraph 7,b7 ( section  
#cbba7;c77#c7 ( su* ,code is am5d$ to   
read z foll[s3  7,b7 c]tifies by sign$  

affidavit 7"u p5alties ( p]jury7 t su*  
individual1 dur+ ! entire #bg-week p]iod
 end+ on ! hir+ date-- 7i7 0 9 receipt (
 unemploym5t comp5sation "u ,/ate or    
,f$]al law1 or  7ii7 0 unemploy$ & w\ld 
h be5 s 9 receipt b = hav+ exhau/$ ! "r 
to su* unemploym5t comp5sation dur+ su* 
p]iod1  4  7#c7 ,limitation ,subsection 
7c7 ( section #cbba ( su* ,code is am5d$
 by add+ at ! end ! foll[+ new p>agraph3
  7#f7 ,limitation ,! aggregate r$uction
 9 tax impos$ "u subsection 7a7 by      
reason ( p>agraph 7#a7 ) respect to ea* 
qualifi$ individual 9 ! employ]'s employ
 %all n exce$ #e1jjj4  4  7d7 ,special  
rule = c]ta9 cal5d> qu>t]s ,= purposes (
 section #caaa7;d7 & #cbba7;c7 ( su*    
,code1 if ! day aft] ! date ( ! enactm5t
 ( ?is ,act is n ! fir/ day ( a cal5d>  
qu>t]1 !n rules simil> to ! rules (     
section #caaa7;d77#e7 & #cbba7;c77#e7 ( 
su* ,code1 respectively1 %all apply )   
respect to ! la/ cal5d> qu>t] beg9n+    
be=e su* day4  7e7 ,effective dates     
7#a7 ,9 g5]al ,except z provid$ 9       

p>agraph 7#b71 ! am5dm5ts made by ?is   
subsection %all apply to wages paid aft]
 ! date ( ! enactm5t ( ?is ,act4  7#b7  
,railroad retirem5t taxes ,! am5dm5ts   
made by subsection 7d7 %all apply to    
comp5sation paid aft] ! date ( !        
enactm5t ( ?is ,act4