I 

112TH CONGRESS 

1ST SESSION H. R. 2709 

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

relief under the HIRE Act, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 29, 2011 

Mr. TONKO 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 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 Act of 

5 2011’’. 

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.—Subsection (d) of section 

2 3111 of the Internal Revenue Code of 1986 is 

3 amended— 

4 (A) by striking ‘‘with respect to employ5 ment during the period beginning on the day 

6 after the date of the enactment of this sub7 section and ending on December 31, 2010,’’ in 

8 paragraph (1) and inserting ‘‘during the appli9 cable period with respect to employment’’, 

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

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

12 2012’’, 

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 December 

24 31, 2010, the period beginning on the day after 


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1 the date of the enactment of this paragraph 

2 and ending on December 31, 2011.’’, and 

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

4 in the heading thereof. 

5 (2) RAILROAD RETIREMENT TAXES.—Sub6 section (c) of section 3221 of such Code is amend7 ed— 

8 (A) by striking ‘‘during the period begin9 ning on the day after the date of the enactment 

10 of this subsection and ending on December 31, 

11 2010’’ in paragraph (1) and inserting ‘‘during 

12 the applicable period’’, 

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

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

15 2012’’, 

16 (C) by redesignating paragraph (5) as 

17 paragraph (6) and by inserting after paragraph 

18 (4) the following new paragraph: 

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

20 paragraph (1), the applicable period is— 

21 ‘‘(A) with respect to any qualified indi22 vidual who begins employment after February 

23 3, 2010, the period beginning after March 18, 

24 2010, and ending on December 31, 2010, and 


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1 ‘‘(B) with respect to any qualified indi2 vidual who begins employment after December 

3 31, 2010, the period beginning on the day after 

4 the date of the enactment of this paragraph 

5 and ending on December 31, 2011.’’, and 

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

7 in the heading thereof. 

8 (b) TRANSFERS TO CERTAIN FUNDS.—Section 101 

9 of the Hiring Incentives to Restore Employment Act is 

10 amended— 

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

12 HIRE Now Act of 2011’’ after ‘‘subsection (a)’’ in 

13 subsection (c), and 

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

15 HIRE Now Act of 2011’’ after ‘‘paragraph (1)’’ in 

16 subsection (d)(2). 

17 (c) CONFORMING AMENDMENT.—The heading of sec18 tion 102 of the Hiring Incentives to Restore Employment 

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

20 (d) EFFECTIVE DATE.—The amendments made by 

21 this section shall apply with respect to wages paid with 

22 respect to employment after the date of the enactment of 

23 this Act. 

Æ 


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