Section 1 Short title
This Act may be cited as the “Middle Class Payroll Tax Relief Act”.
Middle Class Payroll Tax Relief Act
A BILL
To extend the payroll tax reduction.
Sec. 2 Extension of payroll tax reduction
In general— Subsection (c) of section 601 of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (26 U.S.C. 1401 note) is amended by striking “and 2012” and inserting “, 2012, and 2013”.
Effective date— The amendments made by this section shall apply to remuneration received, and taxable years beginning, after December 31, 2012.