Military Reserve Small Business Jobs Act of 2013

Bill: 113-hr-3759
Sponsor: full_name: Rep. Peters, Gary C. [D-MI-14]
Introduced: 2013-12-12
Policy area: Taxation
Subjects: Income tax credits

Military personnel and dependents

Small business

Wages and earnings
Latest action: action_date: 2013-12-12
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-12-12
action_desc: Introduced in House
text: <p>Military Reserve Small Business Jobs Act of 2013 - Amends the Internal Revenue Code to extend through 2018 the tax credit for differential wage payments made by a small business employer on behalf of employees who are active duty members of the uniformed services. </p>

tv_txt: I 113th CONGRESS 1st Session H. R. 3759 IN THE HOUSE OF REPRESENTATIVES December 12, 2013 Mr. Peters of Michigan (for himself and Mr. Grimm ) 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 employer wage credit for activated military reservists.

1. Short title This Act may be cited as the Military Reserve Small Business Jobs Act of 2013 . 2. Extension of employer wage credit for activated military reservists (a) In general Section 45P(f) of the Internal Revenue Code of 1986 is amended by striking December 31, 2013 and inserting December 31, 2018 . (b) Effective date The amendment made by this section shall apply to payments made after December 31, 2013.