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[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 3623 Introduced in Senate (IS)]

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.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``HIRE Now Tax Cut Extension Act of 
2010''.

SEC. 2. EXTENSION OF PAYROLL TAX FORGIVENESS FOR HIRING UNEMPLOYED 
              WORKERS UNDER HIRE ACT.

    (a) Extension.--
            (1) In general.--Section 3111(d) of the Internal Revenue 
        Code of 1986 is amended--
                    (A) by striking ``with respect to employment during 
                the period beginning on the day after the date of the 
                enactment of this subsection and ending on December 31, 
                2010,'' in paragraph (1) and inserting ``during the 
                applicable period with respect to employment'',
                    (B) by striking ``January 1, 2011'' in paragraph 
                (3) and inserting ``July 1, 2011'',
                    (C) by redesignating paragraph (5) as paragraph (6) 
                and by inserting after paragraph (4) the following new 
                paragraph:
            ``(5) Applicable period.--For purposes of paragraph (1), 
        the applicable period is--
                    ``(A) with respect to any qualified individual who 
                begins employment after February 3, 2010, the period 
                beginning after March 18, 2010, and ending on December 
                31, 2010, and
                    ``(B) with respect to any qualified individual who 
                begins employment after July 22, 2010, the period 
                beginning on the day after the date of the enactment of 
                this paragraph and ending on June 30, 2011.'', and
                    (D) by inserting ``and 2011'' after ``2010'' in the 
                heading thereof.
            (2) Railroad retirement taxes.--Section 3221(c) of the 
        Internal Revenue Code of 1986 is amended--
                    (A) by striking ``during the period beginning on 
                the day after the date of the enactment of this 
                subsection and ending on December 31, 2010'' in 
                paragraph (1) and inserting ``during the applicable 
                period'',
                    (B) by striking ``January 1, 2011'' in paragraph 
                (3) and inserting ``July 1, 2011'',
                    (C) by redesignating paragraph (5) as paragraph (6) 
                and by inserting after paragraph (4) the following new 
                paragraph:
            ``(5) Applicable period.--For purposes of paragraph (1), 
        the applicable period is--
                    ``(A) with respect to any qualified individual who 
                begins employment after February 3, 2010, the period 
                beginning after March 18, 2010, and ending on December 
                31, 2010, and
                    ``(B) with respect to any qualified individual who 
                begins employment after July 22, 2010, the period 
                beginning on the day after the date of the enactment of 
                this paragraph and ending on June 30, 2011.'', and
                    (D) by inserting ``and 2011'' after ``2010'' in the 
                heading thereof.
    (b) Treatment of Temporary Census Workers.--Sections 3111(d)(3) and 
3121(c)(3) of the Internal Revenue Code of 1986 are each amended by 
adding at the end the following new flush sentence:
        ``For purposes of subparagraph (B), employment by the Bureau of 
        the Census as a temporary enumerator for the 2010 decennial 
        census shall not be taken into account.''.
    (c) Transfers to Certain Funds.--Section 101 of the Hiring 
Incentives to Restore Employment Act is amended--
            (1) by inserting ``and section 2(a)(1) of the HIRE Now Tax 
        Cut Extension Act of 2010'' after ``subsection (a)'' in 
        subsection (c), and
            (2) by inserting ``and section 2(a)(2) of the HIRE Now Tax 
        Cut Extension Act of 2010'' after ``paragraph (1)'' in 
        subsection (d)(2).
    (d) Conforming Amendment.--The heading of section 102 of the Hiring 
Incentives to Restore Employment Act is amended by inserting ``and 
2011'' after ``2010''.
    (e) Effective Date.--The amendments made by this section shall take 
effect as if included in the amendments made by section 101 of the 
Hiring Incentives to Restore Employment Act.
                                 <all>
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