II 

112TH CONGRESS 

2D SESSION S. 3680 

To amend the Internal Revenue Code of 1986 to modify and extend the 

making work pay credit. 

IN THE SENATE OF THE UNITED STATES 

DECEMBER 13, 2012 

Mr. HARKIN (for himself, Mr. UDALL of New Mexico, and Mr. SANDERS) introduced the following bill; which was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to modify 

and extend the making work pay credit. 

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 ‘‘2013 Making Working 

5 Pay Credit Act’’. 

6 SEC. 2. EXTENSION AND MODIFICATION OF MAKING WORK 

7 PAY CREDIT. 

8 (a) EXTENSION.— 


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1 (1) IN GENERAL.—Subsection (e) of section 

2 36A of the Internal Revenue Code of 1986 is 

3 amended to read as follows: 

4 ‘‘(e) TERMINATION.—This section shall not apply— 

5 ‘‘(1) to taxable years beginning after December 

6 31, 2010, and before January 1, 2013, and 

7 ‘‘(2) to taxable years beginning after December 

8 31, 2013.’’. 

9 (2) TREATMENT OF POSSESSIONS.—Paragraph 

10 (1) of section 1001 of division B of the American 

11 Recovery and Reinvestment Act of 2009 is amended 

12 by striking ‘‘beginning in 2009 and 2010’’ each 

13 place it appears and inserting ‘‘to which section 36A 

14 of the Internal Revenue Code of 1986 applies’’. 

15 (b) MODIFICATION OF CREDIT.— 

16 (1) CREDIT AMOUNT.—Subsection (a) of section 

17 36A of such Code is amended— 

18 (A) in paragraph (1), by striking ‘‘6.2 per19 cent’’ and inserting ‘‘6.0 percent’’, and 

20 (B) in paragraph (2), by striking ‘‘$400 

21 ($800’’ and inserting ‘‘$800 ($1,600’’. 

22 (2) LIMITATION BASED ON MODIFIED AD23 JUSTED GROSS INCOME.— 

24 (A) IN GENERAL.—Section 36A(b) of such 

25 Code is amended by redesignating paragraph 


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1 (2) as paragraph (3) and by striking paragraph 

2 (1) and inserting the following: 

3 ‘‘(1) IN GENERAL.—The amount allowable as a 

4 credit under subsection (a) (determined without re5 gard to this subsection and subsection (c)) for the 

6 taxable year shall be reduced (but not below zero) by 

7 the amount determined under paragraph (2). 

8 ‘‘(2) AMOUNT OF REDUCTION.— 

9 ‘‘(A) IN GENERAL.—The amount deter10 mined under this paragraph is the amount 

11 which bears the same ratio to the amount which 

12 would be so allowable as— 

13 ‘‘(i) the excess of— 

14 ‘‘(I) the taxpayer’s modified ad15 justed gross income for such taxable 

16 year, over 

17 ‘‘(II) $60,000, bears to 

18 ‘‘(ii) $30,000. 

19 ‘‘(B) JOINT RETURNS.—In the case of a 

20 joint return, subparagraph (A) shall be ap21 plied— 

22 ‘‘(i) by substituting ‘$90,000’ for 

23 ‘$60,000’ in clause (i)(II) thereof, and 

24 ‘‘(ii) by substituting ‘$60,000’ for 

25 ‘$30,000’ in clause (ii) thereof. 


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1 ‘‘(C) MARRIED FILING SEPARATELY.—In 

2 the case of a married individual filing a sepa3 rate return, subparagraph (A) shall be applied 

4 by substituting ‘$45,000’ for ‘$60,000’ in 

5 clause (i)(II) thereof.’’. 

6 (B) CONFORMING AMENDMENT.—Para7 graph (3) of section 36A(b) of such Code, as re8 designated by subparagraph (A), is amended by 

9 striking ‘‘subparagraph (A)’’ and inserting 

10 ‘‘this subsection’’. 

11 (c) EFFECTIVE DATE.—The amendments made by 

12 this section shall apply to taxable years beginning after 

13 December 31, 2012. 

Æ 


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