American Job Opportunity Act

H.R. 3394 · 113th Congress · Oct 30, 2013 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to make the work opportunity tax credit permanent.

This Act may be cited as the “American Job Opportunity Act”.

(a)

In general— Section 51(c) of the Internal Revenue Code of 1986 is amended by striking paragraph (4).

(b)

Effective date— The amendment made by subsection (a) shall apply to wages paid after December 31, 2013.