II 

111TH CONGRESS 

2D SESSION S. 3623 

To amend the Internal Revenue Code of 1986 to extend the payroll tax 

relief under the HIRE Act, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JULY 21, 2010 

Mr. SCHUMER 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 extend 

the payroll tax relief under the HIRE Act, and for 

other purposes. 

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 ‘‘HIRE Now Tax Cut 

5 Extension Act of 2010’’. 

6 SEC. 2. EXTENSION OF PAYROLL TAX FORGIVENESS FOR 

7 HIRING UNEMPLOYED WORKERS UNDER 

8 HIRE ACT. 

9 (a) EXTENSION.— 


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1 (1) IN GENERAL.—Section 3111(d) of the In2 ternal Revenue Code of 1986 is amended— 

3 (A) by striking ‘‘with respect to employ4 ment during the period beginning on the day 

5 after the date of the enactment of this sub6 section and ending on December 31, 2010,’’ in 

7 paragraph (1) and inserting ‘‘during the appli8 cable period with respect to employment’’, 

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

10 paragraph (3) and inserting ‘‘July 1, 2011’’, 

11 (C) by redesignating paragraph (5) as 

12 paragraph (6) and by inserting after paragraph 

13 (4) the following new paragraph: 

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

15 paragraph (1), the applicable period is— 

16 ‘‘(A) with respect to any qualified indi17 vidual who begins employment after February 

18 3, 2010, the period beginning after March 18, 

19 2010, and ending on December 31, 2010, and 

20 ‘‘(B) with respect to any qualified indi21 vidual who begins employment after July 22, 

22 2010, the period beginning on the day after the 

23 date of the enactment of this paragraph and 

24 ending on June 30, 2011.’’, and 


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1 (D) by inserting ‘‘AND 2011’’ after ‘‘2010’’ 

2 in the heading thereof. 

3 (2) RAILROAD RETIREMENT TAXES.—Section 

4 3221(c) of the Internal Revenue Code of 1986 is 

5 amended— 

6 (A) by striking ‘‘during the period begin7 ning on the day after the date of the enactment 

8 of this subsection and ending on December 31, 

9 2010’’ in paragraph (1) and inserting ‘‘during 

10 the applicable period’’, 

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

12 paragraph (3) and inserting ‘‘July 1, 2011’’, 

13 (C) by redesignating paragraph (5) as 

14 paragraph (6) and by inserting after paragraph 

15 (4) the following new paragraph: 

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

17 paragraph (1), the applicable period is— 

18 ‘‘(A) with respect to any qualified indi19 vidual who begins employment after February 

20 3, 2010, the period beginning after March 18, 

21 2010, and ending on December 31, 2010, and 

22 ‘‘(B) with respect to any qualified indi23 vidual who begins employment after July 22, 

24 2010, the period beginning on the day after the 


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1 date of the enactment of this paragraph and 

2 ending on June 30, 2011.’’, and 

3 (D) by inserting ‘‘AND 2011’’ after ‘‘2010’’ 

4 in the heading thereof. 

5 (b) TREATMENT OF TEMPORARY CENSUS WORK6 ERS.—Sections 3111(d)(3) and 3121(c)(3) of the Internal 

7 Revenue Code of 1986 are each amended by adding at 

8 the end the following new flush sentence: 

9 ‘‘For purposes of subparagraph (B), employment by 

10 the Bureau of the Census as a temporary enu11 merator for the 2010 decennial census shall not be 

12 taken into account.’’. 

13 (c) TRANSFERS TO CERTAIN FUNDS.—Section 101 

14 of the Hiring Incentives to Restore Employment Act is 

15 amended— 

16 (1) by inserting ‘‘and section 2(a)(1) of the 

17 HIRE Now Tax Cut Extension Act of 2010’’ after 

18 ‘‘subsection (a)’’ in subsection (c), and 

19 (2) by inserting ‘‘and section 2(a)(2) of the 

20 HIRE Now Tax Cut Extension Act of 2010’’ after 

21 ‘‘paragraph (1)’’ in subsection (d)(2). 

22 (d) CONFORMING AMENDMENT.—The heading of sec23 tion 102 of the Hiring Incentives to Restore Employment 

24 Act is amended by inserting ‘‘AND 2011’’ after ‘‘2010’’. 


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1 (e) EFFECTIVE DATE.—The amendments made by 

2 this section shall take effect as if included in the amend3 ments made by section 101 of the Hiring Incentives to 

4 Restore Employment Act. 

Æ 


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