Sec. 109. Increase in Work Opportunity Tax Credit for hiring qualified ex-felons
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/bill/115/hr/3839/ih/section-109A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 51(b)(3) of the Internal Revenue Code of 1986 is amended by inserting or any individual who is a qualified ex-felon after subsection (d)(3)(A)(ii)(I) . The amendment made by subsection
(a)shall apply to individuals who begin work for the employer after the date of the enactment of this Act, in taxable years ending after such date.