Sec. 101. Making work pay credit
126 words·~1 min read·
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Subsection
(e)of section 36A of the Internal Revenue Code of 1986 is amended to read as follows: This section shall not apply to— beginning after December 31, 2010, and before January 1, 2014, and taxable years beginning after December 31, 2014. . Rules similar to the rules of subsections
(b)and
(c)of section 1001 of the American Recovery and Reinvestment Tax Act of 2009 shall apply with respect to the amendment made by subsection (a). For purposes of the preceding sentence, such section shall be applied by substituting taxable years beginning in 2014 for taxable years beginning in 2009 and 2010 each place it occurs. This section, and the amendments made by this section, shall apply to taxable years beginning after December 31, 2013.