offer a tax cut to businesses that hire a worker that has been without work for at least 60 days prior to employment
Provide a payroll tax cut to businesses that hire workers who have been unemployed for at least 60 days.
Occurrences
Evidence
Sen. Charles E. Schumer introduced S.2983, the Hire Now Tax Cut Act of 2010, which would exempt employers from Social Security payroll taxes in 2010 for new hires who had not been employed for more than 40 hours during the prior 60 days.
The Senate agreed to the H.R. 2847/HIRE Act package by a 70-28 vote on February 24, 2010.
Public Law 111-147 states that the Hiring Incentives to Restore Employment Act includes 'Payroll tax forgiveness for hiring unemployed workers' and became law on March 18, 2010.
Treasury described the HIRE Act as an exemption from employers' 6.2 percent Social Security payroll tax for newly hired long-term unemployed workers, with eligibility requiring no more than 40 hours worked in the prior 60 consecutive days.
Public Law 111-147 (HIRE Act) adds a special exemption to 26 U.S.C. 3111 providing that, for wages paid by a qualified employer for employment beginning the day after enactment through December 31, 2010, the employer’s share of Social Security tax does not apply to a "qualified individual" who (A) begins employment after February 3, 2010 and before January 1, 2011 and (B) certifies by signed affidavit that they have not been employed for more than 40 hours during the 60-day period ending on the date they begin such employment.
S.2983 (Hire Now Tax Cut Act of 2010), introduced in the Senate on February 4, 2010, lists Sen. Charles E. Schumer (D‑NY) as sponsor and would have exempted employers from Social Security taxes in 2010 for new employees hired after February 3, 2010 and before January 1, 2011 who certify they had worked 40 hours or less during the previous 60 days; it also proposed an increased retention credit for keeping such hires for at least one year.
Assessments
Sen. Schumer sponsored S.2983 (Hire Now Tax Cut Act of 2010) and actively advanced the payroll-tax hiring incentive. The Hiring Incentives to Restore Employment (HIRE) Act (Public Law 111-147), enacted March 18, 2010, included an employer Social Security payroll-tax exemption for newly hired workers who certify they worked 40 hours or less in the prior 60 days—matching the promised payroll-tax cut for hiring workers unemployed at least 60 days. Because Schumer authored a matching proposal and the policy was enacted while he was in office, the promise is delivered (same term) and merits an effort badge for his legislative role.
The promised policy was enacted federally in the Hiring Incentives to Restore Employment Act, signed into law on March 18, 2010, providing employer Social Security payroll tax forgiveness for hiring workers who had been largely unemployed during the prior 60 days. Schumer also directly advanced the policy by introducing S.2983, the Hire Now Tax Cut Act of 2010, with matching eligibility mechanics. Because he was serving in the Senate when the policy passed and materially advanced it, this counts as delivered in the same federal office term rather than merely as later unrelated action.