Title IV — Provisions relating to businesses

In general— Subparagraph (B) of section 51(c)(4) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2013” and inserting “December 31, 2014”.

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

In general— Subparagraph (G) of section 45D(f)(1) of the Internal Revenue Code of 1986 is amended by striking “and 2013” and inserting “2013, and 2014”.

Carryover of unused limitation— Paragraph (3) of section 45D(f) of such Code is amended by striking “2018” and inserting “2019”.

Effective date— The amendments made by this section shall apply to calendar years beginning after December 31, 2013.

In general— Subparagraph (B) of section 41(h)(1) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2013” and inserting “December 31, 2014”.

Conforming amendment— Subparagraph (D) of section 45C(b)(1) of such Code is amended by striking “December 31, 2013” and inserting “December 31, 2014”.

Effective date— The amendments made by this section shall apply to amounts paid or incurred after December 31, 2013.