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S 1330 112th Congress Senate

Small Business Job Creation Tax Act of 2011

Official title: A bill to amend the Internal Revenue Code of 1986 to provide a temporary payroll increase tax credit for certain employers.

Introduced: July 6, 2011 See on congress.gov
Taxation Congressional oversightEmployment taxesFraud offenses and financial crimesIncome tax credits
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Small businessSocial security and elderly assistanceTax administration and collection, taxpayersWages and earnings
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 6, 2011
Read twice and referred to the Committee on Finance.
Jul 6, 2011
Introduced in Senate
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 Latest action July 6, 2011

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Small Business Job Creation Tax Act of 2011- Amends the Internal Revenue Code to allow employers a credit against payroll tax liability for a payroll increase in a quarter over a corresponding quarter in the previous calendar year. Sets the amount of such credit at 20% of such increase for employers that employ fewer than 100 employees and 15% for employers that employ 100 or more employees in any quarter. Limits the total credit amount available for all quarters to $250,000.

Directs the Commissioner of Internal Revenue to: (1) notify all employers required to withhold employment taxes of the enactment and applicability of this Act; and (2) report to Congress on enforcement measures taken to prevent and penalize fraud related to the payroll credit allowed by this Act.

 Related & companion bills 1
  • S 3660 Related bill Middle Class & Small Business Tax Cut Act of 2012
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Gillibrand, Kirsten E.
New York · Jul 6, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1330: Small Business Job Creation Tax Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-S-1330/
MLA
"S. 1330: Small Business Job Creation Tax Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-1330/.
Bluebook (legal)
S. 1330, 112th Cong. (2026), https://openamerica.io/bill/112-S-1330/.
Markdown link
[S. 1330: Small Business Job Creation Tax Act of 2011](https://openamerica.io/bill/112-S-1330/)
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