H.R.3430 - Small Business Relief and Job Creation Act113th Congress (2013-2014)
Summary: H.R.3430 — 113th Congress (2013-2014)
Introduced in House (10/30/2013)
Small Business Relief and Job Creation Act - Amends the Internal Revenue Code to allow small business employers whose gross receipts in the preceding taxable year did not exceed $20 million or who did not employ more than 100 full-time employees during the preceding taxable year a work opportunity tax credit for hiring unemployed individuals as full-time employees (at least 30 hours per week) during 2014 or 2015. Doubles the rate of such credit for employers located in counties with high unemployment rates.