PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · Introduced in Senate · Jul 6, 2011
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.
People & committees
Sen. Casey, Robert P., Jr. [D-PA] · D–PA
Legislative record
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Read twice and referred to the Committee on Finance.
Introduced in Senate
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Source last updated: Dec 6, 2025. Consult Congress.gov for the current record.
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