Code Section 45P

Code Section	Effective Date	Name of Act	Name of Provision	10yr Revenue Estimate ($millions)
45P	12/31/2011	The American Taxpayer Relief Act of 2012	Employer wage credit for employees who are active duty members of the uniformed services	-7
45P	12/31/2009	The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010	Employer wage credit for employees who are active duty members of the uniformed services	-3

Employer wage credit for employees who are active duty members of the uniformed services

The provision extends the availability of the credit for two years to amounts paid before January 1, 2014.

The provision extends the availability of the credit to amounts paid before January 1, 2012.