I 
111TH CONGRESS 
2D SESSION 
H. R. 6105 
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 
AUGUST 10, 2010 
Mr. TONKO (for himself and Mr. ETHERIDGE) 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. 
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 ‘‘HIRE Now Tax Cut 
Extension Act of 2010’’. 
SEC. 2. EXTENSION OF PAYROLL TAX FORGIVENESS FOR 
HIRING 
UNEMPLOYED 
WORKERS 
UNDER 
HIRE ACT. 
(a) EXTENSION.— 
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(1) IN
GENERAL.—Subsection (d) of section 
3111 of the Internal Revenue Code of 1986 is 
amended— 
(A) by striking ‘‘with respect to employ-
ment during the period beginning on the day 
after the date of the enactment of this sub-
section and ending on December 31, 2010,’’ in 
paragraph (1) and inserting ‘‘during the appli-
cable 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 indi-
vidual 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 indi-
vidual 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 
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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 WORK-
ERS.—Sections 3111(d)(3) and 3121(c)(3) of the such 
Code 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 enu-
merator 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 sec-
tion 102 of the Hiring Incentives to Restore Employment 
Act is amended by inserting ‘‘AND 2011’’ after ‘‘2010’’. 
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(e) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the amend-
ments made by section 101 of the Hiring Incentives to 
Restore Employment Act. 
Æ 
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