118th Congress · HOUSE BILLBILL

H.R. 2527RAISE Act of 2023

To amend the Internal Revenue Code of 1986 to provide an employer credit for increasing wages.

Taxation
Introduced Apr 6, 2023
Last action Apr 6, 2023
Pipeline · Bill → Law
Step 1
Introduced
Apr 6, 2023
Step 2
Referred
Apr 6, 2023
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill allows employers a tax credit for 10% of the excess of the aggregate amount of wages paid to specified employees (i.e., continuously-employed employees whose earned wages do not exceed $75,000 in a calendar year) in a taxable year, over the aggregate amount of wages paid to such employees during the immediately preceding calendar year. The amount of such credit may not exceed $500,000 for any employer in any taxable year.

Provisions · 2 sectionsIntroduced in House
Timeline · 2 actions
Apr 6, 2023
Introduced in House
Apr 6, 2023
Referred to the House Committee on Ways and Means.