Sec. 122. EXTENSION AND MODIFICATION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED SERVICES

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## SEC. 122 EXTENSION AND MODIFICATION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED SERVICES ###

(a)In general **[**[26 U.S.C. 45P](/us/usc/t26/s45P)**]** Section 45P is amended by striking subsection (f). ###

(b)Applicability to All Employers ####

(1)In general Section 45P(a) is amended by striking “, in the case of an eligible small business employer”. ####

(2)Conforming Amendment Section 45P(b)(3) is amended to read as follows: > > #### “(3) Controlled groups > > All persons treated as a single employer under subsection (b), (c), (m), or

(o)of section 414 shall be treated as a single employer.” > . ###

(c)Effective Date **[**[26 U.S.C. 45P note](/us/usc/t26/s45P)**]** ####

(1)Extension The amendment made by subsection

(a)shall apply to payments made after December 31, 2014. ####

(2)Modification The amendments made by subsection

(b)shall apply to taxable years beginning after December 31, 2015.

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26 USC 45P

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Sec. 122

EXTENSION AND MODIFICATION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED SERVICES

Cite26 USC 45P

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