Library / Laws / 113th / hr / H.R. 3759 / Introduced in House
I
113th CONGRESS
1st Session
H. R. 3759
IN THE HOUSE OF REPRESENTATIVES
December 12, 2013
Mr. Peters of Michigan (for himself and Mr. Grimm) 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 activated military reservists.
1.
Short title
This Act may be cited as the Military Reserve Small Business Jobs Act of 2013.
2.
Extension of employer wage credit for activated military reservists
(a)
In general
Section 45P(f) of the Internal Revenue Code of 1986 is amended by striking December 31, 2013 and inserting December 31, 2018.
(b)
Effective date
The amendment made by this section shall apply to payments made after December 31, 2013.