H.R. 3328 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide an extension of the work opportunity tax credit for certain targeted groups.

Section 1 Extension of work opportunity tax credit for certain targeted groups

(a)

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 member of a targeted group described in subparagraph (C), (E), (F), or (G) of subsection (d)(1))” before the period at the end.

(b)

Effective date— The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2013.

To amend the Internal Revenue Code of 1986 to provide an extension of the work opportunity tax credit for certain targeted groups.

Section 1 Extension of work opportunity tax credit for certain targeted groups

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