To amend the Internal Revenue Code of 1986 to allow tax-exempt organizations (other than governmental units) a credit against employment taxes in an amount equivalent to the work opportunity credit allowable to taxable employers, and for other purposes.
Community Employment Partnership Act of 1997 - Amends the Internal Revenue Code to set forth, as a general rule, that the amount equal to the work opportunity credit amount with respect to any wages paid for any calendar quarter by an eligible tax-exempt employer shall be treated as payment by such employer of such employer's tax liability for such calendar quarter.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Sponsor introductory remarks on measure. (CR E2311)
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