I 
112TH CONGRESS 
1ST SESSION 
H. R. 477 
To amend the Internal Revenue Code of 1986 to extend the exemption 
from employer Social Security taxes with respect to previously unem-
ployed individuals, and to extend the credit for the retention of such 
individuals. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 26, 2011 
Mr. BRALEY of Iowa 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 exemption from employer Social Security taxes with 
respect to previously unemployed individuals, and to ex-
tend the credit for the retention of such individuals. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Back to Work Exten-
sion Act of 2011’’. 
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SEC. 2. PAYROLL TAX FORGIVENESS FOR HIRING UNEM-
PLOYED WORKERS. 
(a) IN GENERAL.—Subsection (d) of section 3111 of 
the Internal Revenue Code of 1986 is amended— 
(1) 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 in-
serting ‘‘during the applicable period with respect to 
employment’’, 
(2) by striking ‘‘January 1, 2011’’ in paragraph 
(3) and inserting ‘‘January 1, 2012’’, 
(3) by redesignating paragraph (5) as para-
graph (6) and by inserting after paragraph (4) the 
following new paragraph: 
‘‘(5) APPLICABLE
PERIOD.—For purposes of 
this subsection, the applicable period with respect to 
any qualified individual is the period beginning on 
the date the qualified individual begins employment 
with the employer and ending on the earlier of the 
day that is 1 year after such date or December 31, 
2011.’’. 
(b) TRANSFERS TO FEDERAL OLD-AGE AND SUR-
VIVORS INSURANCE TRUST FUND.—There are hereby ap-
propriated to the Federal Old-Age and Survivors Trust 
Fund and the Federal Disability Insurance Trust Fund 
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established under section 201 of the Social Security Act 
(42 U.S.C. 401) amounts equal to the reduction in reve-
nues to the Treasury by reason of the amendments made 
by subsection (a). Amounts appropriated by the preceding 
sentence shall be transferred from the general fund at 
such times and in such manner as to replicate to the ex-
tent possible the transfers which would have occurred to 
such Trust Fund had such amendments not been enacted. 
(c) 
APPLICATION
TO
RAILROAD
RETIREMENT 
TAXES.— 
(1) IN
GENERAL.—Subsection (c) of section 
3221 of the Internal Revenue Code of 1986 is 
amended— 
(A) by striking ‘‘during the period begin-
ning 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 ‘‘January 1, 
2012’’, and 
(C) by redesignating paragraph (5) as 
paragraph (6) and by inserting after paragraph 
(4) the following new paragraph: 
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‘‘(5) APPLICABLE
PERIOD.—For purposes of 
subparagraph (A), the applicable period with respect 
to any qualified individual shall be the period begin-
ning on the date the qualified individual begins em-
ployment with the employer and ending on the ear-
lier of the day that is 1 year after such date or De-
cember 31, 2011.’’. 
(2) TRANSFERS TO SOCIAL SECURITY EQUIVA-
LENT BENEFIT ACCOUNT.—There are hereby appro-
priated to the Social Security Equivalent Benefit Ac-
count established under section 15A(a) of the Rail-
road Retirement Act of 1974 (45 U.S.C. 231n–1(a)) 
amounts equal to the reduction in revenues to the 
Treasury by reason of the amendments made by 
paragraph (1). Amounts appropriated by the pre-
ceding sentence shall be transferred from the general 
fund at such times and in such manner as to rep-
licate to the extent possible the transfers which 
would have occurred to such Account had such 
amendments not been enacted. 
(d) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this subsection 
shall apply to wages paid after the date of the enact-
ment of this Act. 
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(2) 
RAILROAD
RETIREMENT
TAXES.—The 
amendments made by subsection (c) shall apply to 
compensation paid after the date of the enactment 
of this Act. 
Æ 
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