S. 978 — Introduced in Senate

II 116th CONGRESS 1st Session S. 978 IN THE SENATE OF THE UNITED STATES April 2, 2019Mr. Portman (for himself, Mr. Cardin, Mr. Blunt, Mr. Brown, Mr. Cassidy, and Mr. Menendez) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to permanently extend the work opportunity credit. 1. Short title This Act may be cited as the Work Opportunity Tax Credit and Jobs Act. 2. Work opportunity credit made permanent (a) In general Section 51(c) of the Internal Revenue Code of 1986 is amended by striking paragraphs (4) and (5). (b) Effective date The amendments made by this section shall apply to individuals who begin work for the employer after December 31, 2019.