EXTENSION AND MODIFICATION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED SERVICES.

SEC. 122. EXTENSION AND MODIFICATION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED SERVICES. (a) [26 U.S.C. 45P] In general.—Section 45P is amended by striking subsection (f). (b) Applicability to All Employers.— (1) In general.—Section 45P(a) is amended by striking “, in the case of an eligible small business employer”. (2) Conforming Amendment.—Section 45P(b)(3) is amended to read as follows: “(3) Controlled groups.—All persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer.” . (c) [26 U.S.C. 45P note] Effective Date.— (1) Extension.—The amendment made by subsection (a) shall apply to payments made after December 31, 2014. (2) Modification.—The amendments made by subsection (b) shall apply to taxable years beginning after December 31, 2015.