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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3229

Sec. 3229. Repeal of work opportunity tax credit

102 words·~1 min read·/bill/113/hr/1/ih/section-3229

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Subpart F of part IV of subchapter A of chapter 1 is amended by striking section 51 (and by striking the item relating to such section in the table of sections for such subpart). The heading of such subpart F (and the item relating to such subpart in the table of subparts for part IV of subchapter A of chapter 1) are each amended by striking Rules for Computing Work Opportunity Credit and inserting Special Rules . The amendments made by this section shall apply to amounts paid or incurred to individuals who begin work for the employer after December 31, 2013.
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