Library / Laws / 113th / hr / H.R. 516 / Introduced in House
I
113th CONGRESS
1st Session
H. R. 516
IN THE HOUSE OF REPRESENTATIVES
February 5, 2013
Mr. Maffei introduced
the following bill; which was referred to the
Committee on Ways and
Means
A BILL
To extend the payroll tax reduction.
1.
Short title
This Act may be cited as the
Middle Class Payroll Tax Relief
Act.
2.
Extension of
payroll tax reduction
(a)
In
general
Subsection (c) of
section 601 of the Tax Relief, Unemployment Insurance Reauthorization, and Job
Creation Act of 2010 (26 U.S.C. 1401 note) is amended by striking and
2012 and inserting , 2012, and 2013.
(b)
Effective
date
The amendments made by
this section shall apply to remuneration received, and taxable years beginning,
after December 31, 2012.