Section 1 Extension of work opportunity tax credit for veterans
In general— Subparagraph (B) of section 51(c)(4) of the Internal Revenue Code of 1986 is amended by inserting “(December 31, 2018, in the case of any qualified veteran)” before the period at the end.
Effective date— The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2013.