Military Reserve Small Business Jobs Act of 2013

H.R. 3759 · 113th Congress · Dec 12, 2013 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to extend the employer wage credit for activated military reservists.

This Act may be cited as the “Military Reserve Small Business Jobs Act of 2013”.

(a)

In general— Section 45P(f) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2013” and inserting “December 31, 2018”.

(b)

Effective date— The amendment made by this section shall apply to payments made after December 31, 2013.