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Code · STATUTE-COMPILATIONS · Middle Class Tax Relief and Job Creation Act of 2012 · Sec. 1001

Sec. 1001. EXTENSION OF PAYROLL TAX REDUCTION

121 words·~1 min read·/statute-compilations/comps-13851/sec-1001

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## SEC. 1001 EXTENSION OF PAYROLL TAX REDUCTION ###
(a)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 to read as follows: > > ### “(c) Payroll Tax Holiday Period > > The term ‘payroll tax holiday period’ means calendar years 2011 and 2012.” > . ###
(b)Conforming Amendments Section 601 of such Act (26 U.S.C. 1401 note) is amended by striking subsections
(f)and (g). ###
(c)Effective Date **[**[26 U.S.C. 1401 note](/us/usc/t26/s1401)**]** The amendments made by this section shall apply to remuneration received, and taxable years beginning, after December 31, 2011. # TITLE II UNEMPLOYMENT BENEFIT CONTINUATION AND PROGRAM IMPROVEMENT
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Sec. 1001
EXTENSION OF PAYROLL TAX REDUCTION
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