In the House of Representatives, U. S., 
March 4, 2010. 
Resolved, That the House agree to the amendment of the 
Senate to the amendment of the House to the amendment of 
the Senate to the bill (H.R. 2847) entitled ‘‘An Act making 
appropriations for the Departments of Commerce and Jus-
tice, and Science, and Related Agencies for the fiscal year 
ending September 30, 2010, and for other purposes.’’, with 
the following 
HOUSE ADMENDMENT TO SENATE AMENDMENT TO 
HOUSE AMENDMENT TO SENATE AMENDMENT: 
In section 101 of the matter proposed to be inserted 
by the pending Senate amendment— 
(1) In section 3111(d) of the Internal Revenue 
Code of 1986, as proposed to be added by subsection 
(a) of such section 101, add at the end the following 
new paragraph: 
‘‘(5) SPECIAL RULE FOR FIRST CALENDAR QUAR-
TER OF 2010.— 
‘‘(A) NONAPPLICATION OF EXEMPTION DUR-
ING FIRST QUARTER.—Paragraph (1) shall not
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apply with respect to wages paid during the first 
calendar quarter of 2010. 
‘‘(B) CREDITING OF FIRST QUARTER EXEMPTION 
DURING SECOND QUARTER.—The amount by which 
the tax imposed under subsection (a) would (but for 
subparagraph (A)) have been reduced with respect to 
wages paid by a qualified employer during the first 
calendar quarter of 2010 shall be treated as a pay-
ment against the tax imposed under subsection (a) 
with respect to the qualified employer for the second 
calendar quarter of 2010 which is made on the date 
that such tax is due.’’. 
(2) Strike subsection (d) of such section 101 
and insert the following new subsections: 
(d) 
APPLICATION
TO
RAILROAD
RETIREMENT 
TAXES.— 
(1) IN GENERAL.—Section 3221 of the Internal 
Revenue Code of 1986 is amended by redesignating 
subsection (c) as subsection (d) and by inserting after 
subsection (b) the following new subsection: 
‘‘(c) SPECIAL RATE FOR CERTAIN INDIVIDUALS HIRED 
IN 2010.— 
‘‘(1) IN GENERAL.—In the case of compensation 
paid by a qualified employer during the period begin-
ning on the day after the date of the enactment of this
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subsection and ending on December 31, 2010, with re-
spect to having a qualified individual in the employ-
er’s employ for services rendered to such qualified em-
ployer, the applicable percentage under subsection (a) 
shall be equal to the rate of tax in effect under section 
3111(b) for the calendar year. 
‘‘(2) QUALIFIED EMPLOYER.—The term ‘quali-
fied employer’ means any employer other than the 
United States, any State, or any political subdivision 
thereof, or any instrumentality of the foregoing. 
‘‘(3) QUALIFIED INDIVIDUAL.—For purposes of 
this subsection, the term ‘qualified individual’ means 
any individual who— 
‘‘(A) begins employment with a qualified 
employer after February 3, 2010, and before 
January 1, 2011, 
‘‘(B) certifies by signed affidavit, under 
penalties of perjury, that such individual has not 
been employed for more than 40 hours during the 
60-day period ending on the date such indi-
vidual begins such employment, 
‘‘(C) is not employed by the qualified em-
ployer to replace another employee of such em-
ployer unless such other employee separated from 
employment voluntarily or for cause, and
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‘‘(D) is not an individual described in sec-
tion 51(i)(1) (applied by substituting ‘qualified 
employer’ for ‘taxpayer’ each place it appears). 
‘‘(4) ELECTION.—A qualified employer may elect 
to have this subsection not apply. Such election shall 
be made in such manner as the Secretary may re-
quire. 
‘‘(5) SPECIAL RULE FOR FIRST CALENDAR QUAR-
TER OF 2010.— 
‘‘(A) NONAPPLICATION OF EXEMPTION DUR-
ING FIRST QUARTER.—Paragraph (1) shall not 
apply with respect to compensation paid during 
the first calendar quarter of 2010. 
‘‘(B) CREDITING
OF
FIRST
QUARTER
EX-
EMPTION
DURING
SECOND
QUARTER.—The 
amount by which the tax imposed under sub-
section (a) would (but for subparagraph (A)) 
have been reduced with respect to compensation 
paid by a qualified employer during the first 
calendar quarter of 2010 shall be treated as a 
payment against the tax imposed under sub-
section (a) with respect to the qualified employer 
for the second calendar quarter of 2010 which is 
made on the date that such tax is due.’’.