I 

112TH CONGRESS 

1ST SESSION H. R. 477 

To amend the Internal Revenue Code of 1986 to extend the exemption 

from employer Social Security taxes with respect to previously unemployed individuals, and to extend the credit for the retention of such 

individuals. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 26, 2011 

Mr. BRALEY of Iowa introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to extend 

the exemption from employer Social Security taxes with 

respect to previously unemployed individuals, and to extend the credit for the retention of such individuals. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Back to Work Exten5 sion Act of 2011’’. 


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1 SEC. 2. PAYROLL TAX FORGIVENESS FOR HIRING UNEM2 PLOYED WORKERS. 

3 (a) IN GENERAL.—Subsection (d) of section 3111 of 

4 the Internal Revenue Code of 1986 is amended— 

5 (1) by striking ‘‘with respect to employment 

6 during the period beginning on the day after the 

7 date of the enactment of this subsection and ending 

8 on December 31, 2010,’’ in paragraph (1) and in9 serting ‘‘during the applicable period with respect to 

10 employment’’, 

11 (2) by striking ‘‘January 1, 2011’’ in paragraph 

12 (3) and inserting ‘‘January 1, 2012’’, 

13 (3) by redesignating paragraph (5) as para14 graph (6) and by inserting after paragraph (4) the 

15 following new paragraph: 

16 ‘‘(5) APPLICABLE PERIOD.—For purposes of 

17 this subsection, the applicable period with respect to 

18 any qualified individual is the period beginning on 

19 the date the qualified individual begins employment 

20 with the employer and ending on the earlier of the 

21 day that is 1 year after such date or December 31, 

22 2011.’’. 

23 (b) TRANSFERS TO FEDERAL OLD-AGE AND SUR24 VIVORS INSURANCE TRUST FUND.—There are hereby ap25 propriated to the Federal Old-Age and Survivors Trust 

26 Fund and the Federal Disability Insurance Trust Fund 


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1 established under section 201 of the Social Security Act 

2 (42 U.S.C. 401) amounts equal to the reduction in reve3 nues to the Treasury by reason of the amendments made 

4 by subsection (a). Amounts appropriated by the preceding 

5 sentence shall be transferred from the general fund at 

6 such times and in such manner as to replicate to the ex7 tent possible the transfers which would have occurred to 

8 such Trust Fund had such amendments not been enacted. 

9 (c) APPLICATION TO RAILROAD RETIREMENT

10 TAXES.— 

11 (1) IN GENERAL.—Subsection (c) of section 

12 3221 of the Internal Revenue Code of 1986 is 

13 amended— 

14 (A) by striking ‘‘during the period begin15 ning on the day after the date of the enactment 

16 of this subsection and ending on December 31, 

17 2010,’’ in paragraph (1) and inserting ‘‘during 

18 the applicable period’’, 

19 (B) by striking ‘‘January 1, 2011’’ in 

20 paragraph (3) and inserting ‘‘January 1, 

21 2012’’, and 

22 (C) by redesignating paragraph (5) as 

23 paragraph (6) and by inserting after paragraph 

24 (4) the following new paragraph: 


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1 ‘‘(5) APPLICABLE PERIOD.—For purposes of 

2 subparagraph (A), the applicable period with respect 

3 to any qualified individual shall be the period begin4 ning on the date the qualified individual begins em5 ployment with the employer and ending on the ear6 lier of the day that is 1 year after such date or De7 cember 31, 2011.’’. 

8 (2) TRANSFERS TO SOCIAL SECURITY EQUIVA9 LENT BENEFIT ACCOUNT.—There are hereby appro10 priated to the Social Security Equivalent Benefit Ac11 count established under section 15A(a) of the Rail12 road Retirement Act of 1974 (45 U.S.C. 231n–1(a)) 

13 amounts equal to the reduction in revenues to the 

14 Treasury by reason of the amendments made by 

15 paragraph (1). Amounts appropriated by the pre16 ceding sentence shall be transferred from the general 

17 fund at such times and in such manner as to rep18 licate to the extent possible the transfers which 

19 would have occurred to such Account had such 

20 amendments not been enacted. 

21 (d) EFFECTIVE DATES.— 

22 (1) IN GENERAL.—Except as provided in para23 graph (2), the amendments made by this subsection 

24 shall apply to wages paid after the date of the enact25 ment of this Act. 


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1 (2) RAILROAD RETIREMENT TAXES.—The 

2 amendments made by subsection (c) shall apply to 

3 compensation paid after the date of the enactment 

4 of this Act. 

Æ 


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