,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #bfhj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #be1 #bjag,mr4   
,cri/ 7= himself & ,mr4 ,?omas ,j4      
,rooney ( ,florida7 introduc$ ! foll[+  
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
provide = a cr$it aga9/ tax = c]ta9     
small bus9esses hir+ new employees4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,small ,bus9ess ,tax ,relief & ,jobs    
,act ( #bjag4  #b4 ,cr$it = wages = new 
hires = c]ta9 small bus9esses  7a7 ,9   
g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by add+ at ! end !      
foll[+ new section3  #de,s4 ,wages = new
 hires = c]ta9 small bus9esses  7a7 ,9  
g5]al ,= purposes ( section #ch1 ! new  
hire small bus9ess cr$it det]m9$ "u ?is 
section = ! taxable ye> is an am\nt     
equal to #c4hbe p]c5t ( ! qualifi$ wages
 paid or incurr$ by an eligible small   
bus9ess = su* ye>4  7b7 ,def9itions ,=  

purposes ( ?is section-- 7#a7 ,qualifi$ 
wages  7,a7 ,9 g5]al ,! t]m qualifi$    
wages means wages paid or incurr$ by !  
taxpay] = s]vices r5d]$ by a qualifi$   
employee dur+ a qualifi$ ye>4  7,b7     
,qualifi$ employee ,! t]m qualifi$      
employee means1 ) respect to an employ] 
) respect to a qualifi$ ye>1 an employee
 hir$ dur+ ! hir+ ye> = su* qualifi$ ye>
 :o is n an individual describ$ 9       
section #ea7;i77#b74  7,c7 ,limitations 
7i7 ,wages ,! am\nt ( ! qualifi$        
fir/-ye> wages :i* may be tak5 into     
acc\nt ) respect to any employee %all n 
exce$ #ajj1jjj p] ye>4  7ii7 ,employees 
,an eligible small bus9ess may n take   
into acc\nt qualifi$ wages = m ?an #c   
employees 9 a ye>4  7#b7 ,wages ,! t]m  
wages has ! mean+ giv5 to su* t]m by    
subsection 7b7 ( section #ccjf 7det]m9$ 
)\t reg>d to any doll> limitation       
conta9$ 9 su* section74  7#c7 ,qualifi$ 
ye> ,! t]m qualifi$ ye> means1 ) respect
 to an employee & an employ]-- 7,a7 a   
ye> 7! hir+ ye>7 9 :i* su* employee 0   

fir/ employ$ by su* employ]1 &  7,b7 ea*
 ye> dur+ ! two-ye> p]iod foll[+ su*    
hir+ ye>4  7#d7 ,eligible small bus9ess 
,! t]m eligible small bus9ess means any 
p]son if--  7,a7 ! gross receipts ( su* 
p]son = ! prec$+ taxable ye> did n exce$
 #a1ejj1jjj1 &  7,b7 su* p]son employ$ n
 m ?an #bj full-"t employees dur+ !     
prec$+ taxable ye>4  7c7 ,application ( 
c]ta9 rules ,rules simil> to ! rules (  
subsections 7f71 7g71 7i71 7j71 & 7k7 ( 
section #ea1 & section #eb1 %all apply =
 ! purposes ( ?is section4  7d7 ,sunset 
,?is section %all n apply to am\nts paid
 or incurr$ aft] ,decemb] #ca1 #bjbb4  4
  7b7 ,d5ial ( d\ble b5efits ,subsection
 7a7 ( section #bhj;,c ( su* ,code is   
am5d$ by ins]t+ 1 #de,s7a7 aft]         
#df,p7a74  7c7 ,con=m+ am5dm5ts  7#a7   
,section #ch7;b7 ( su* ,code is am5d$ by
 /rik+ plus at ! end ( p>agraph 7#ce71  
by /rik+ ! p]iod at ! end ( p>agraph    
7#cf71 & ins]t+ 1 plus1 & by add+ at !  
end ! foll[+ new p>agraph3  7#cg7 ! new 
hires small bus9ess cr$it det]m9$ "u    

section #de,s4  4  7#b7 ,! table (      
sections = subp>t ,d ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( su* ,code is   
am5d$ by add+ at ! end ! foll[+ new     
item3  ,sec4 #de,s4 ,wages = new hires =
 small bus9esses4  4  7d7 ,effective    
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjag4