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S 2229 97th Congress Senate Taxation Children and youth Employer incentives Income tax Labor and Employment Seasonal labor Summer employment Tax credits Tax exemption Youth employment

Emergency Youth Employment Tax Incentive Act

Introduced: March 17, 1982 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 22, 1982
Committee on Finance requested executive comment from OMB; Treasury Department.
Mar 17, 1982
Read twice and referred to the Committee on Finance.
Mar 17, 1982
Introduced in Senate
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 Plain-English summary Congressional Research Service

Emergency Youth Employment Tax Incentive Act - Amends the Internal Revenue Code to allow an increased income tax credit under the targeted jobs tax credit program for qualified youth employed between May 17, 1982, and September 17, 1982. Increases the rate of such credit from 50 to 85 percent.

Defines "qualified youth" as an individual: (1) who is between 16 and 21 years old; (2) who has not displaced any other individual from employment; (3) who performs services on substantially a full-time basis; and (4) who is certified as being a member of an economically disadvantaged family.

Exempts wages paid to a qualified youth from income tax, social security tax, and unemployment tax.

What's happening now March 22, 1982

Committee on Finance requested executive comment from OMB; Treasury Department.

 Related & companion bills 1
  • HR 5389 Identical bill Emergency Youth Employment Tax Incentive Act
 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2229: Emergency Youth Employment Tax Incentive Act. 97th Congress. Open America. https://openamerica.io/bill/97-S-2229/
MLA
"S. 2229: Emergency Youth Employment Tax Incentive Act." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-S-2229/.
Bluebook (legal)
S. 2229, 97th Cong. (2026), https://openamerica.io/bill/97-S-2229/.
Markdown link
[S. 2229: Emergency Youth Employment Tax Incentive Act](https://openamerica.io/bill/97-S-2229/)
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