Code · STATUTE-COMPILATIONS · American Taxpayer Relief Act of 2012 · Sec. 309

Sec. 309. EXTENSION OF WORK OPPORTUNITY TAX CREDIT

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## SEC. 309 EXTENSION OF WORK OPPORTUNITY TAX CREDIT ###

(a)In General Subparagraph

(B)of section 51(c)(4) is amended by striking “after” and all that follows and inserting “after December 31, 2013”. ###

(b)Effective Date The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2011.